Control interno de las cuentas por pagar de la empresa "altec s.a" en los periodos 2020 – 2021
| dc.contributor.advisor | Vela Riera, Pablo Alberto | |
| dc.contributor.author | Peralta Díaz, Manuela Petra | |
| dc.date.accessioned | 2022-05-24T20:30:40Z | |
| dc.date.available | 2022-05-24T20:30:40Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/11895 | |
| dc.description | This research work deals with the "Analysis of internal control of the management of accounts payable for the years 2020 - 2021 of the company Altec S.A". This project arose from the inefficiencies in the management of supplier accounts, due to the inadequate management of this account, in particular of payments to the supplier, therefore uncertain about the effectiveness of relations with third parties. Therefore, it is necessary to solve this problem considering the revision of the theory and concept of the internal control system based on the COSO version. For this study, the methodology used was cross-sectional descriptive, using research tools, surveying and interviewing staff from the administrative area, who used the answers to obtain results. The final results show the importance of the internal control system in the organization due to the inefficiencies presented in the collection of truthful information in the financial statements. | es_ES |
| dc.description | This research work deals with the "Analysis of internal control of the management of accounts payable for the years 2020 - 2021 of the company Altec S.A". This project arose from the inefficiencies in the management of supplier accounts, due to the inadequate management of this account, in particular of payments to the supplier, therefore uncertain about the effectiveness of relations with third parties. Therefore, it is necessary to solve this problem considering the revision of the theory and concept of the internal control system based on the COSO version. For this study, the methodology used was cross-sectional descriptive, using research tools, surveying and interviewing staff from the administrative area, who used the answers to obtain results. The final results show the importance of the internal control system in the organization due to the inefficiencies presented in the collection of truthful information in the financial statements. | es_ES |
| dc.description.abstract | El presente trabajo de investigación trata sobre el “Análisis de control interno de la gestión de las cuentas por pagar de los años 2020 - 2021 de la empresa Altec S.A”. Este proyecto surgió de las ineficiencias en el manejo de las cuentas de proveedores, debido a la inadecuada gestión de esta cuenta, en particular de los pagos al proveedor, por lo tanto incierta sobre la efectividad de las relaciones con terceros. Por lo tanto, es necesario resolver este problema considerando la revisión de la teoría y concepto del sistema de control interno basado en la versión COSO. Para este estudio, la metodología utilizada fue transversal descriptiva, utilizando herramientas de investigación, encuestando y entrevistando al personal del área administrativa, quienes utilizaron las respuestas para obtener resultado. Los resultados finales muestran la importancia del sistema de control interno en la organización debido a las ineficiencias presentadas en la recopilación de información veraz en los estados financieros. | es_ES |
| dc.format.extent | 41 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2022 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | COSO | es_ES |
| dc.subject | Gestión | es_ES |
| dc.subject | Finanzas | es_ES |
| dc.subject | Pasivos | es_ES |
| dc.subject | Indicadores Financieros | es_ES |
| dc.title | Control interno de las cuentas por pagar de la empresa "altec s.a" en los periodos 2020 – 2021 | es_ES |
| dc.type | bachelorThesis | es_ES |
Files in this item
This item appears in the following Collection(s)
Except where otherwise noted, this item's license is described as Atribución-NoComercial-SinDerivadas 3.0 Ecuador