Accounting technicians scheme west africa


standard operating procedures (Sops



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standard operating procedures (Sops.
Unlike policies which tend to be fairly general, procedures provide detailed, step-by-step instructions as to what should be done, hence, procedures do not allow much flexibility or deviation. Furthermore, a procedure is like a standing plan that outlines the steps to be followed in a particular circumstance. Procedure is more specific than ab policy
statement and it enumerated the sequences of steps to betaken in order to achieve an objective, thus, procedure provides a more specific guide to action than a policy. In order to understand the difference between policy and procedure, an example is given as follows a firm has decided that all the appointments will be made by personnel department, this is ab policy
of the firm. The personnel department will then have a detailed procedure as to how the vacancy will be filled up, that is, whether by fresh recruitment or by promotion. If by promotion, what will be the procedure, i.e., by seniority, by merit, by seniority and merit or by test, and who is eligible and how this will be done, etc. In case the post is to be filled up by fresh recruitment, then, how the applicants will be invited, what will be the qualitative requirements, screening, trade test/written test interview, and who will conduct the test, etc. this is referred to as ab procedure.


The following are the advantages in having a procedure
• It ensures uniformity of action,
• It is easy fora manager to appraise his employees,
• Decision making become simplified/simpler,
• Better coordination among different departments and their employees, etc. iii) Rule: is a statement that spells out specific actions to betaken or not taken in a given situation. Unlike procedures, rules do not normally specify a series of steps. Instead, they dictate exactly what must be or must not be done leaving little flexibility or room for deviation or discretion.


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Rule: is also seen as a plan laid down by management regarding what is to be done and what is not to be done in a given situation. In addition, ab ruleb is definite and rigid and does not (inmost cases) allow any deviation or discretion to subordinates. Generally, breach of rule invites a penalty.

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