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Control interno de la cuenta proveedores del almacén de electrodomésticos D´L Malecon de la ciudad de Vinces en el periodo 2022
| dc.contributor.advisor | Gil Espinoza, Darwin Jorge | |
| dc.contributor.author | Morales Osorio, Yamile Pamela | |
| dc.date.accessioned | 2023-11-17T00:22:26Z | |
| dc.date.available | 2023-11-17T00:22:26Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15342 | |
| dc.description | Accounts payable to suppliers represent the sum of money that a company owes to its suppliers for the acquisition of merchandise and goods on credit, which are current payments since they must be settled within a minimum period of one year, these accounts payable They are a fundamental part of business economic activity since their study allows us to know the debt capacity and determine the cash flow. Therefore, the objective of this case study was to evaluate, through internal control, the behavior of accounts payable to suppliers and their turnover, in addition to measuring the days that the warehouse pays its financial obligations. The methodological framework consisted of a descriptive study to describe and understand the information collected in the interview with the accountant; it was also based on inductive and deductive methods to understand the study problem. The results of this investigation allow us to conclude that accounts payable are of vital importance in the balance of the D'L MALECON appliance warehouse, likewise the weaknesses found were the inadequate process in the payment term to suppliers, which causes unstable business relationships and a poor credit reputation | es_ES |
| dc.description | Accounts payable to suppliers represent the sum of money that a company owes to its suppliers for the acquisition of merchandise and goods on credit, which are current payments since they must be settled within a minimum period of one year, these accounts payable They are a fundamental part of business economic activity since their study allows us to know the debt capacity and determine the cash flow. Therefore, the objective of this case study was to evaluate, through internal control, the behavior of accounts payable to suppliers and their turnover, in addition to measuring the days that the warehouse pays its financial obligations. The methodological framework consisted of a descriptive study to describe and understand the information collected in the interview with the accountant; it was also based on inductive and deductive methods to understand the study problem. The results of this investigation allow us to conclude that accounts payable are of vital importance in the balance of the D'L MALECON appliance warehouse, likewise the weaknesses found were the inadequate process in the payment term to suppliers, which causes unstable business relationships and a poor credit reputation | es_ES |
| dc.description.abstract | Las cuentas por pagar a proveedores representan la suma de dinero que debe una empresa a sus proveedores por la adquisición de mercaderías y bienes a créditos, las cuales son pagos corrientes ya que se deben liquidar en un plazo mínimo de un año, estas cuentas por pagar son parte fundamental en la actividad económica empresarial ya que el estudio de estas nos permite conocer la capacidad de endeudamiento y determinar el flujo de efectivo. Por lo tanto, el objetivo del presente estudio de caso fue valuar mediante un control interno el comportamiento de las cuentas por pagar a proveedores y la rotación de estas, además de medir los días que el almacén paga sus obligaciones financieras. El marco metodológico estuvo constituido por un estudio descriptivo para describir y comprender la información recopilada en la entrevista realizada al contador, así mismo estuvo basado en los métodos inductivo y deductivo para comprender la problemática de estudio. Los resultados de dicha investigación permiten concluir que las cuentas por pagar son de vital importancia en el equilibrio del almacén de electrodomésticos D´L MALECON, así mismo las debilidades encontradas fueron el inadecuado proceso en el plazo de pagos a los proveedores lo que provoca inestables relaciones comerciales y una mala reputación crediticia. | es_ES |
| dc.format.extent | 39 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 | Cuentas Por Pagar | es_ES |
| dc.subject | Control Interno | es_ES |
| dc.subject | Rotación De Cuentas Por Pagar | es_ES |
| dc.subject | Indicadores Financieros | es_ES |
| dc.title | Control interno de la cuenta proveedores del almacén de electrodomésticos D´L Malecon de la ciudad de Vinces en el periodo 2022 | es_ES |
| dc.type | bachelorThesis | es_ES |
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