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Control interno de las cuentas por cobrar del GAD Municipal de Puebloviejo para el periodo 2021-2022.
| dc.contributor.advisor | Suárez Matamoros, Verónica | |
| dc.contributor.author | Uriarte Loor, Dayana Hael | |
| dc.date.accessioned | 2024-03-22T19:22:43Z | |
| dc.date.available | 2024-03-22T19:22:43Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15779 | |
| dc.description | The present investigation on the topic: Internal control of accounts receivable of the Municipal Gad of Puebloviejo for the period 2021-2022, the financial documents were reviewed where the problem could be verified in the deficiencies of the internal control of accounts receivable in an entity. public, which causes problems in the portfolio, late payments, etc. It is justified by the need for improvements to ensure resources. The conceptual framework addresses concepts of internal control, components, accounts receivable, etc. The methodology applied is qualitative and quantitative, through questionnaires and financial analysis. The results obtained show weaknesses in records, debtor monitoring and collection work. In the conclusions section it is verified that internal control in this collection area is inadequate. It is recommended to designate a person in charge, implement an integrated computer system, carry out periodic reconciliations and training. The purpose of this study is to understand the problem and identify specific improvements to strengthen the control of accounts receivable in areas of efficient public management. In addition, analyze each of the accounts receivable from the financial statements for the 2021-2022 period of the organization mentioned above, for which tools were established that will help us understand the situation of the institution and will contribute to my study of case. | es_ES |
| dc.description | The present investigation on the topic: Internal control of accounts receivable of the Municipal Gad of Puebloviejo for the period 2021-2022, the financial documents were reviewed where the problem could be verified in the deficiencies of the internal control of accounts receivable in an entity. public, which causes problems in the portfolio, late payments, etc. It is justified by the need for improvements to ensure resources. The conceptual framework addresses concepts of internal control, components, accounts receivable, etc. The methodology applied is qualitative and quantitative, through questionnaires and financial analysis. The results obtained show weaknesses in records, debtor monitoring and collection work. In the conclusions section it is verified that internal control in this collection area is inadequate. It is recommended to designate a person in charge, implement an integrated computer system, carry out periodic reconciliations and training. The purpose of this study is to understand the problem and identify specific improvements to strengthen the control of accounts receivable in areas of efficient public management. In addition, analyze each of the accounts receivable from the financial statements for the 2021-2022 period of the organization mentioned above, for which tools were established that will help us understand the situation of the institution and will contribute to my study of case. | es_ES |
| dc.description.abstract | La presente investigación sobre el tema: Control interno de las cuentas por cobrar del Gad Municipal de Puebloviejo para el periodo 2021-2022 se revisó los documentos financieros donde se pudo constatar la problemática en las deficiencias del control interno de las cuentas por cobrar en una entidad pública, que ocasiona inconvenientes en la cartera, morosidad, etc. Se justifica en la necesidad de mejoras para asegurar recursos. El marco conceptual aborda conceptos de control interno, componentes, cuentas por cobrar, etc. La metodología aplicada es cualitativa y cuantitativa, mediante cuestionarios y análisis financiero. Los resultados obtenidos evidencian debilidades en registros, seguimiento de deudores y labores de cobranza. En el apartado de conclusiones se verifica que el control interno en esta área de cobranza es inadecuado. Se recomienda designar un responsable, implementar un sistema informático integrado, realizar conciliaciones periódicas y capacitación. La finalidad del presente estudio se centra comprender la problemática e identificar mejoras específicas para fortalecer el control de cuentas por cobrar en áreas de una gestión pública eficiente. Además, analizar cada una de las cuentas por cobrar de los estados financieros del periodo 2021 -2022 de la organización mencionada con anterioridad, para los cuales se establecieron herramientas que nos ayudara a lograr a entender la situación de la institución y contribuirán en mi estudio de caso. | es_ES |
| dc.format.extent | 47 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2024 | 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 cobrar | es_ES |
| dc.subject | Gestión | es_ES |
| dc.subject | Política | es_ES |
| dc.title | Control interno de las cuentas por cobrar del GAD Municipal de Puebloviejo para el periodo 2021-2022. | es_ES |
| dc.type | bachelorThesis | es_ES |
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