Control interno de las cuentas por cobrar de la Ferretería Colbapi S. A. en el periodo 2020 de la ciudad de Babahoyo.
| dc.contributor.advisor | Andrade Valenzuela, Pedro Pablo | |
| dc.contributor.author | Alvarado Quimi, Irvin Fernando | |
| dc.date.accessioned | 2022-05-05T15:37:34Z | |
| dc.date.available | 2022-05-05T15:37:34Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/11446 | |
| dc.description | This study was conducted in order to analyze whether the internal control of accounts receivable for the benefit of Colbapi Hardware, based in Babahoyo in the province of Los Rios, has any impact on the profitability of the same, it was investigated based on a study (direct observation and interview); and it was found that despite the trajectory in the market, it shows many shortcomings in the control and management of inventories, focusing exclusively on the management of accounts receivable, this due to the cost and management of tools that help to better streamline the accounting processes and the goods they sell. It was determined the incidence that accounts receivable have in the company due to inconveniences presented at the time of closing charges corresponding to the collections within the accounting period 2020, which indicated a late recovery of the credit portfolio. It is worth mentioning that in any business or company it is of vital importance to have a credit portfolio, since it indicates the company's facility to provide credit to its customers and likewise the viability to obtain its products from suppliers. However, poor management and a long list of receivables in the waiting process within the company can cause problems with liquidity and payment capabilities before any entity. The problems presented by the company made necessary and indispensable the implementation of activities or mechanism focused on the internal control management of existing accounts receivable and in turn allow members to learn and comply with the management more efficiently and therefore achieve proper management to avoid financial losses that harm the profitability of the company, within the results obtained through the implementation of internal controls was determined in part that the cause of the delay in the return of cash is due to the lack of a policy manual regarding accounts receivable from customers and friends. | es_ES |
| dc.description | This study was conducted in order to analyze whether the internal control of accounts receivable for the benefit of Colbapi Hardware, based in Babahoyo in the province of Los Rios, has any impact on the profitability of the same, it was investigated based on a study (direct observation and interview); and it was found that despite the trajectory in the market, it shows many shortcomings in the control and management of inventories, focusing exclusively on the management of accounts receivable, this due to the cost and management of tools that help to better streamline the accounting processes and the goods they sell. It was determined the incidence that accounts receivable have in the company due to inconveniences presented at the time of closing charges corresponding to the collections within the accounting period 2020, which indicated a late recovery of the credit portfolio. It is worth mentioning that in any business or company it is of vital importance to have a credit portfolio, since it indicates the company's facility to provide credit to its customers and likewise the viability to obtain its products from suppliers. However, poor management and a long list of receivables in the waiting process within the company can cause problems with liquidity and payment capabilities before any entity. The problems presented by the company made necessary and indispensable the implementation of activities or mechanism focused on the internal control management of existing accounts receivable and in turn allow members to learn and comply with the management more efficiently and therefore achieve proper management to avoid financial losses that harm the profitability of the company, within the results obtained through the implementation of internal controls was determined in part that the cause of the delay in the return of cash is due to the lack of a policy manual regarding accounts receivable from customers and friends. | es_ES |
| dc.description.abstract | El presente estudio se realizó con la finalidad de analizar si el control interno de las cuentas por cobrar en beneficio de la Ferretería Colbapi, con sede en Babahoyo en la provincia de Los Ríos, tiene algún impacto en cuanto a la rentabilidad de la misma, se indago en base a un estudio (observación directa y entrevista); y se encontró que a pesar de la trayectoria en el mercado, muestra muchos falencias en el control y la gestión de inventarios, enfocándonos exclusivamente en el manejo de las cuentas por cobrar, esto debido al coste y manejo de herramientas que ayuden a agilizar de mejor manera los procesos contables y los bienes que comercializan. Se determinó la incidencia que tienen las cuentas por cobrar en la empresa debido a inconvenientes presentados al momento del cierre de cargos correspondientes a los cobros dentro del periodo contable 2020, los mismos que indicaron una recuperación tardía de la cartera de crédito. Cabe mencionar que en toda empresa o compañía es de vital importancia contar con una cartera de crédito, pues esta indica la facilidad de la compañía para proporcionar créditos a sus clientes y de la misma manera la viabilidad para obtener sus productos con proveedores. Sin embargo, la mala gestión y una larga lista de cobros en proceso de espera dentro de la empresa puede causar problemas con la liquidez y las capacidades de pago ante cualquier entidad. La problemática que presenta la compañía hizo necesaria e indispensable la implementación de actividades o mecanismo enfocados en la gestión de control interno de las cuentas por cobrar existentes y a su vez permitir a los miembros aprender y cumplir con la gestión de manera más eficiente y, por lo tanto, lograr la administración adecuada para evitar pérdidas financieras que perjudiquen la rentabilidad de la empresa, dentro de los resultados obtenidos mediante la aplicación de los controles internos se determinó en parte que la causa de la tardanza en el retorno del efectivo se debe a la falta de un manual de políticas respecto a las cuentas pendientes de cobro a clientes y amigos. | es_ES |
| dc.format.extent | 49 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 | Control Interno | es_ES |
| dc.subject | Cuentas por Cobrar | es_ES |
| dc.subject | Rentabilidad | es_ES |
| dc.subject | Nivel de riesgo | es_ES |
| dc.title | Control interno de las cuentas por cobrar de la Ferretería Colbapi S. A. en el periodo 2020 de la ciudad de Babahoyo. | es_ES |
| dc.type | bachelorThesis | es_ES |
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Except where otherwise noted, this item's license is described as Atribución-NoComercial-SinDerivadas 3.0 Ecuador