Control interno de cuentas por pagar proveedores en la empresa DISPROTEXTIL S.A. en el año 2021.
| dc.contributor.advisor | Laje Montoya, José Stalin | |
| dc.contributor.author | García Justillo, Gabriela Del Roció | |
| dc.date.accessioned | 2023-05-24T14:25:48Z | |
| dc.date.available | 2023-05-24T14:25:48Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/13855 | |
| dc.description | DISPROTEXTIL S.A. was founded in the city of Guayaquil in 2010 and is dedicated to the retail sale of textile products, clothing, and footwear. One of the serious problems that the company faces is the lack of proper management of its accounts payable, resulting in a systematic error that affects its internal control and, consequently, its financial statements. This case study aims to analyze the internal control of the management of the company's accounts payable during the year 2021. It is important to understand what internal control and accounts payable management are to carry out good work writing. The research is relevant because accounts payable is an economic aspect that requires proper management in any organization. The COSO framework will be applied to ensure that the information presented in the Financial Statements is reasonable and truthful. The results obtained indicate that there are weaknesses in all components of the COSO model, demonstrating that the company does not have an effective internal control system for managing accounts payable. | es_ES |
| dc.description | DISPROTEXTIL S.A. was founded in the city of Guayaquil in 2010 and is dedicated to the retail sale of textile products, clothing, and footwear. One of the serious problems that the company faces is the lack of proper management of its accounts payable, resulting in a systematic error that affects its internal control and, consequently, its financial statements. This case study aims to analyze the internal control of the management of the company's accounts payable during the year 2021. It is important to understand what internal control and accounts payable management are to carry out good work writing. The research is relevant because accounts payable is an economic aspect that requires proper management in any organization. The COSO framework will be applied to ensure that the information presented in the Financial Statements is reasonable and truthful. The results obtained indicate that there are weaknesses in all components of the COSO model, demonstrating that the company does not have an effective internal control system for managing accounts payable. | es_ES |
| dc.description.abstract | La empresa DISPROTEXTIL S.A. fue fundada en la ciudad de Guayaquil en el año 2010 y está dedicada a la venta de productos textiles, prendas de vestir y calzado al por menor. Uno de los problemas graves que enfrenta la empresa es la falta de una administración adecuada de sus cuentas por pagar, lo que resulta en un error sistemático que afecta su control interno y, por ende, sus estados financieros. En este estudio de caso se busca analizar el control interno de la gestión de las cuentas por pagar de la empresa durante el año 2021. Es importante entender qué es el control interno y la gestión de cuentas por pagar para llevar a cabo una buena redacción del trabajo. La investigación es relevante debido a que las cuentas por pagar son un aspecto económico que requiere una gestión adecuada en cualquier organización. Se aplicará la estructura COSO para garantizar que la información presentada en los Estados Financieros sea razonable y veraz. Los resultados obtenidos indican que existen debilidades en todos los componentes del modelo COSO, lo que demuestra que la empresa no cuenta con un sistema de control interno efectivo para la gestión de las cuentas por pagar. | es_ES |
| dc.format.extent | 43 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 | es_ES |
| dc.subject | Cuentas | es_ES |
| dc.subject | Gestión | es_ES |
| dc.subject | Obligaciones | es_ES |
| dc.subject | Deudas | es_ES |
| dc.title | Control interno de cuentas por pagar proveedores en la empresa DISPROTEXTIL S.A. en el año 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