Control interno a las cuentas por cobrar en el departamento de tesorería del gobierno autónomo descentralizado municipal del cantón Montalvo durante el periodo 2020-2021.
| dc.contributor.advisor | Vanegas Rodríguez, Vicente Valentino | |
| dc.contributor.author | Muñoz Poveda, Jhonny Lixander | |
| dc.date.accessioned | 2022-05-24T20:01:40Z | |
| dc.date.available | 2022-05-24T20:01:40Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/11888 | |
| dc.description | The present case study that is generated develops the analysis of internal control within the Autonomous Decentralized Municipal Government of Montalvo Canton, through the study of accounts receivable that are controlled and managed by the Treasury Department, in which a series of problems related to their daily activity, such as the collection of various property taxes, the necessary permits for operation and municipal rates, in order to satisfy citizens with the services offered, where this situation is related to singularities within the past due portfolio of the institution, as a cause of the lack of impact of the policies that the company maintains internally to promote that the debts that had been generated could be canceled, achieving an impact on the culture of payment of people, and contributing to the GAD to the generation of better activities that allow the achievement of works for the benefit of citizens. As applied methodology, historical methods can be highlighted, as well as descriptive methodology; In the same way, there is the use of methodological strategies and the analysis of correlation methodologies that generate generalized results on the facts that have been studied. As results and conclusion of the study, a diagnosis was generated on the collection procedures linked to the financial information provided by the entity, where it is reflected that the largest debts presented are generated based on the payments of Urban and Rural Properties. | es_ES |
| dc.description | The present case study that is generated develops the analysis of internal control within the Autonomous Decentralized Municipal Government of Montalvo Canton, through the study of accounts receivable that are controlled and managed by the Treasury Department, in which a series of problems related to their daily activity, such as the collection of various property taxes, the necessary permits for operation and municipal rates, in order to satisfy citizens with the services offered, where this situation is related to singularities within the past due portfolio of the institution, as a cause of the lack of impact of the policies that the company maintains internally to promote that the debts that had been generated could be canceled, achieving an impact on the culture of payment of people, and contributing to the GAD to the generation of better activities that allow the achievement of works for the benefit of citizens. As applied methodology, historical methods can be highlighted, as well as descriptive methodology; In the same way, there is the use of methodological strategies and the analysis of correlation methodologies that generate generalized results on the facts that have been studied. As results and conclusion of the study, a diagnosis was generated on the collection procedures linked to the financial information provided by the entity, where it is reflected that the largest debts presented are generated based on the payments of Urban and Rural Properties. | es_ES |
| dc.description.abstract | El presente caso de estudio que se genera desarrolla el análisis del control interno dentro del Gobierno Autónomo Descentralizado Municipal del Cantón Montalvo, mediante el estudio de las cuentas por cobrar que son controladas y manejadas por parte del Departamento de Tesorería, en el cual se presentaron una serie de problemas relacionados a su actividad cotidiana como lo es la recaudación de varios impuestos prediales, los permisos necesarios para el funcionamiento y las tasas de tipo municipal, con la finalidad de satisfacer a la ciudadanía con los servicios que se ofrecen, donde esta situación se relacionó a singularidades dentro de la cartera vencida de la institución, como causa de la falta del impacto de las políticas que mantiene la empresa a nivel interno para promover que las deudas que habían sido generadas, pudieran ser canceladas, logrando un impacto en la cultura de pago de las personas, y contribuyendo al GAD a la generación de mejores actividades que permitan el logro de obras en beneficio de la ciudadanía. Como metodología aplicada se pueden destacar los métodos de tipo histórica, al igual que metodología descriptiva; del mismo modo se da el uso de estrategias metodológicas y el análisis de metodologías de correlación que generan resultados generalizados sobre los hechos que se han estudiado. Como resultados y conclusión del estudio se generó un diagnóstico sobre los procedimientos de cobranzas vinculadas a la información financiera proporcionada por parte de la entidad, donde se refleja que las mayores deudas presentadas se generan en base a los pagos de Predios Urbanos y Rurales. | es_ES |
| dc.format.extent | 51 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 | es_ES |
| dc.subject | Cuentas Por Cobrar | es_ES |
| dc.subject | Tesorería Y Políticas | es_ES |
| dc.title | Control interno a las cuentas por cobrar en el departamento de tesorería del gobierno autónomo descentralizado municipal del cantón Montalvo durante el periodo 2020-2021. | 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