Gestión del control interno en cuenta por cobrar del Centro Comercial Computed Sucursal-Agencia Vinces
| dc.contributor.advisor | Uhsca Cuzco, Nancy | |
| dc.contributor.author | Troya León, Diana Carolina | |
| dc.date.accessioned | 2020-10-07T16:48:33Z | |
| dc.date.available | 2020-10-07T16:48:33Z | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/8592 | |
| dc.description | The purpose of this research is to carry out a case study at the Comercial Computec Agencia de Vinces, for which an analysis of the control of accounts receivable was carried out, a factor that must be taken care of by the personnel in charge of the credit area and collection and its respective manager of the commercial. The study is under the research line of "Development of information systems, communication and business and technological undertakings" and in the sub-line of the Accounting and Auditing career of "Audit and control", because its subject is related directly, in the management of internal control of accounts receivable. The investigation was carried out under the descriptive methodology through the technique of observation and interviews with the personnel, in the same way, evidence was collected from the receipts and proof of altered payments, which allowed to conclude that the commercial does not have the corresponding internal control of management of collections directly affecting the liquidity of the commercial, this will affect the commercial and accounting activity of any commercial, either due to a mismanagement of consumer collection systems, or not having the legal support records of a payment receipt. Finally, it is highlighted that the management of internal control in a commercial or company helps to comply with policies, protect assets and ensure the accuracy and reliability of the information. | es_ES |
| dc.description | The purpose of this research is to carry out a case study at the Comercial Computec Agencia de Vinces, for which an analysis of the control of accounts receivable was carried out, a factor that must be taken care of by the personnel in charge of the credit area and collection and its respective manager of the commercial. The study is under the research line of "Development of information systems, communication and business and technological undertakings" and in the sub-line of the Accounting and Auditing career of "Audit and control", because its subject is related directly, in the management of internal control of accounts receivable. The investigation was carried out under the descriptive methodology through the technique of observation and interviews with the personnel, in the same way, evidence was collected from the receipts and proof of altered payments, which allowed to conclude that the commercial does not have the corresponding internal control of management of collections directly affecting the liquidity of the commercial, this will affect the commercial and accounting activity of any commercial, either due to a mismanagement of consumer collection systems, or not having the legal support records of a payment receipt. Finally, it is highlighted that the management of internal control in a commercial or company helps to comply with policies, protect assets and ensure the accuracy and reliability of the information. | es_ES |
| dc.description.abstract | La presente investigación tiene como finalidad la realización de un estudio de caso en el Comercial Computec Agencia de Vinces, para ello se llevó a cabo el análisis del control de las cuentas por cobrar, factor que debe ser atendido por el personal encargo del área de créditos y cobranza y su respectivo gerente del comercial. El estudio se encuentra bajo la línea de investigación de “Desarrollo de Sistemas de la información, comunicación y emprendimientos empresariales y tecnológicos” y en la sublínea de la carrera de Contabilidad y Auditoría de “Auditoría y control”, debido a que su temática está relacionada de manera directa, en la gestión del control interno de las cuentas por cobrar. La investigación se realizó bajo la metodología descriptiva por medio de la técnica de observación y entrevistas al personal , del mismo modo se recopiló evidencia de los recibos y comprobantes de pagos alterados, lo que permitió concluir que el comercial no tiene el correspondiente control interno del manejo de cobranzas afectando directamente a la liquidez del comercial , esto afligirá a la actividad comercial y contable de cualquier comercial, ya sea por un mal manejo de sistemas de cobro a los consumidores, o no tener los registros de respaldo legal de un comprobante de pago. Por último, se destaca que la gestión del control interno en un comercial o empresa ayuda cumplir con las políticas, proteger los activos y asegurar la exactitud y la confiabilidad de la información. | es_ES |
| dc.format.extent | 21 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | BABAHOYO: UTB, 2020 | 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 | Gestión | es_ES |
| dc.subject | Control interno | es_ES |
| dc.subject | Cuentas por cobrar | es_ES |
| dc.subject | Comprobantes de pago | es_ES |
| dc.title | Gestión del control interno en cuenta por cobrar del Centro Comercial Computed Sucursal-Agencia Vinces | 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