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Control interno a las cuentas por pagar de la Empresa Hustcorp S.A de la ciudad de Babahoyo año 2021.
| dc.contributor.advisor | Espinoza Toalombo, Wilmer Olmedo | |
| dc.contributor.author | Candelario Cabrera, Elvis Fabian | |
| dc.date.accessioned | 2023-05-22T19:00:53Z | |
| dc.date.available | 2023-05-22T19:00:53Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/13798 | |
| dc.description | The investigation is aimed at the problems that denote the accounts payable in the company Hustcorp S.A, since it does not have a manual of procedures and policies in the account, it does not carry out continuous control where it presents irregularities in its obligations, these consequences bring late payment with its suppliers, damage the image of the entity, which cause its credit item to be affected. The general objective of this investigation is to assess the internal control of the management of the accounts payable of the Hustcorp S.A Company of the city of Babahoyo in 2021, and recommends a manual of policies and procedures in accounts payable. The methodology used according to the object of study is descriptive, with an inductive method - deductive with quantitative approaches with interview techniques and internal control questionnaire, which helped to determine the results where the irregularities of the accounts payable and the need were evidenced and verified. of the implementation of a manual of procedures. In addition, the values that belong to the accounts payable suppliers are analyzed, applying the formula of the financial ratios and determining the days in which Hustcorp S.A. should pay off his assets. And finally, it concludes by summarizing the problems encountered and effective recommendations are expressed for the execution of internal control within the1entity and the benefits that1 will be obtained by the application of internal1control. | es_ES |
| dc.description | The investigation is aimed at the problems that denote the accounts payable in the company Hustcorp S.A, since it does not have a manual of procedures and policies in the account, it does not carry out continuous control where it presents irregularities in its obligations, these consequences bring late payment with its suppliers, damage the image of the entity, which cause its credit item to be affected. The general objective of this investigation is to assess the internal control of the management of the accounts payable of the Hustcorp S.A Company of the city of Babahoyo in 2021, and recommends a manual of policies and procedures in accounts payable. The methodology used according to the object of study is descriptive, with an inductive method - deductive with quantitative approaches with interview techniques and internal control questionnaire, which helped to determine the results where the irregularities of the accounts payable and the need were evidenced and verified. of the implementation of a manual of procedures. In addition, the values that belong to the accounts payable suppliers are analyzed, applying the formula of the financial ratios and determining the days in which Hustcorp S.A. should pay off his assets. And finally, it concludes by summarizing the problems encountered and effective recommendations are expressed for the execution of internal control within the1entity and the benefits that1 will be obtained by the application of internal1control. | es_ES |
| dc.description.abstract | La investigación está encaminada a la problemática que denotan las cuentas por pagar en la empresa Hustcorp S.A, al no contar con un manual de procedimientos y políticas en la cuenta, no realiza un control continuo donde presenta irregularidades en sus obligaciones, estas consecuencias traen morosidad con sus proveedores, perjudican la imagen de la entidad, que ocasionan que se vea afectado su rubro crediticio. Esta investigación tiene como objetivo general valorar el control interno de la gestión de las cuentas por pagar de la Empresa Hustcorp S.A de la ciudad de Babahoyo año 2021, y recomienda un manual de políticas y procedimientos en las cuentas por pagar. La metodología utilizada según el objeto de estudio es descriptiva, con método inductivo – deductivos con enfoques cuantitativos con técnicas de entrevista y cuestionario de control interno, que ayudó a determinar los resultados donde se evidencio y constató las irregularidades de las cuentas por pagar y la necesidad de la implementación de un manual de procedimientos. Además, se analiza los valores que pertenecen a la cuenta por pagar proveedores, aplicando la fórmula de las ratios financieras y determinando los dias en que Hustcorp S.A. debería de cancelar sus haberes. Y finalmente se concluye resumiendo los problemas encontrados y se expresan recomendaciones eficaces para la ejecución del control interno dentro de la entidad y los beneficios que obtendrá por la aplicación del control interno. | es_ES |
| dc.format.extent | 44 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2023 | 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 | Control Interno | es_ES |
| dc.subject | Cuentas por pagar | es_ES |
| dc.subject | Papeles de trabajo | es_ES |
| dc.subject | Tratamiento Contable | es_ES |
| dc.title | Control interno a las cuentas por pagar de la Empresa Hustcorp S.A de la ciudad de Babahoyo año 2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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