Therefore, the elaboration of manuals of procedures within the institution or company is a function of the directors, managers and other persons with authority for decision-making, leading to keep well informed on how employees perform the tasks within its competence and thus avoid confusion when carrying out their functions, but they serve, at the same time, as an instrument of accountability about what, how, when and where run tasks that are the responsibility of each staff member. Without prejudice to the specific description of the steps to follow to accomplish specific tasks, procedures manuals must comply with other no less important objectives for the good development of administrative management, among which we can mention. 1 To inform all involved personnel objectives, dependency relationships, responsibilities and institutional policies. 2 To promote uniformity of work, allowing different collaborators can perform different tasks without any inconvenience. For more information see Tony Parker. 3 Avoid duplication of functions and, at the same time, serve as an indicator for detecting omissions. 4 To promote improvements in existing procedures in pursuit of greater administrative efficiency. 5 Facilitate the induction of new employees of the institution.
6 Allows the integration of all employees as well as the comprehensive functionality of the staff. 7 Favors saving efforts and resources 8.-it is a useful tool for evaluators and auditors of Internal Control. In conclusion, a Manual of procedures duly elaborated, allows the staff member of the institution or Enterprise clearly know what to do, how, when and where it should be done, also knowing the resources and requirements necessary to complete a particular task.