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dc.contributor.advisorAcosta Roby, Martha Guadalupe
dc.contributor.authorAlarcón Velásquez, Cecilia Susana
dc.date.accessioned2023-05-22T16:08:50Z
dc.date.available2023-05-22T16:08:50Z
dc.date.issued2023
dc.identifier.urihttp://dspace.utb.edu.ec/handle/49000/13787
dc.descriptionThe importance of internal control of cash on current liabilities in the financial management of Ferretería Automotriz El Maestro in the Baba canton is explained. It is explained how adequate internal control of cash can help the company meet its financial obligations and maximize its financial benefits, while poor cash management can negatively affect financial stability and the company's ability to grow. Likewise, it is mentioned that the lack of internal control in current liabilities, especially in the accounts payable to suppliers, can generate fines, interests, and loss of credits. Internal control of cash is essential for the financial management of a company, as it allows detecting anomalies and taking preventive measures on time, this contributes to promoting responsible business practices and preventing fraud and financial errors. The study seeks to analyze the internal control of cash and current liabilities of the company to improve its financial stability and confidence in its accounting processes. The company has a moderate level of internal control of cash and cash equivalents accounts, as well as a medium level of internal control of current liabilities. Although the company has improved its ability to manage cash, it has increased its level of debt with suppliers and financial obligations. It is important that the company continues to monitor and improve its internal control of cash and its management of accounts payable to ensure that it is operating effectively and efficiently.es_ES
dc.descriptionThe importance of internal control of cash on current liabilities in the financial management of Ferretería Automotriz El Maestro in the Baba canton is explained. It is explained how adequate internal control of cash can help the company meet its financial obligations and maximize its financial benefits, while poor cash management can negatively affect financial stability and the company's ability to grow. Likewise, it is mentioned that the lack of internal control in current liabilities, especially in the accounts payable to suppliers, can generate fines, interests, and loss of credits. Internal control of cash is essential for the financial management of a company, as it allows detecting anomalies and taking preventive measures on time, this contributes to promoting responsible business practices and preventing fraud and financial errors. The study seeks to analyze the internal control of cash and current liabilities of the company to improve its financial stability and confidence in its accounting processes. The company has a moderate level of internal control of cash and cash equivalents accounts, as well as a medium level of internal control of current liabilities. Although the company has improved its ability to manage cash, it has increased its level of debt with suppliers and financial obligations. It is important that the company continues to monitor and improve its internal control of cash and its management of accounts payable to ensure that it is operating effectively and efficiently.es_ES
dc.description.abstractLa importancia del control interno del efectivo en el pasivo corriente en la gestión financiera de la Ferretería Automotriz El Maestro en el cantón Baba. Se explica cómo el control interno adecuado del efectivo puede ayudar a la empresa a cumplir con sus obligaciones financieras y a maximizar sus beneficios financieros, mientras que una gestión inadecuada del efectivo puede afectar negativamente la estabilidad financiera y la capacidad de la empresa para crecer. De igual manera, se menciona que el incorrecto control interno en los pasivos corrientes, especialmente en la cuenta por pagar proveedores, puede generar multas, intereses y pérdida de créditos. El control interno del efectivo es esencial para la gestión financiera de una empresa, ya que permite detectar anomalías y tomar medidas de prevención a tiempo, esto contribuye a promover prácticas comerciales responsables y prevenir fraudes y errores financieros. El estudio busca analizar el control interno del efectivo en el pasivo corriente de la empresa para mejorar su estabilidad financiera y la confianza en sus procesos contables. La empresa tiene un nivel moderado de control interno de las cuentas de efectivo y equivalente de efectivo, así como un nivel mediano de control interno del pasivo corriente. Aunque la empresa ha mejorado su capacidad para gestionar el efectivo, ha aumentado su nivel de deuda con proveedores y obligaciones financieras. Es importante que la empresa continúe monitoreando y mejorando su control interno del efectivo y su gestión de las cuentas por pagar para asegurarse de que está operando de manera efectiva y eficiente.es_ES
dc.format.extent50 p.es_ES
dc.language.isoeses_ES
dc.publisherBabahoyo: UTB-FAFI. 2023es_ES
dc.rightsAtribución-NoComercial-SinDerivadas 3.0 Ecuador*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/ec/*
dc.subjectControles_ES
dc.subjectInternoes_ES
dc.subjectEfectivoes_ES
dc.subjectPasivoes_ES
dc.subjectCorrientees_ES
dc.titleControl interno del efectivo en La Ferretería Automotriz El Maestro del cantón Baba en el periodo 2022.es_ES
dc.typebachelorThesises_ES


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