Análisis control interno de cobranza para efectivizar la operatividad de Anahí S.A.
Fecha
2016
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Universidad de Guayaquil, Facultad de Ciencia Administrativas
Resumen
El presente tema de investigación se realizó mediante un análisis del control interno en el área de cobranza de la distribuidora Anahí, debido a las falencias y debilidades existentes. El área de cobranza tiene una papel importante en la compañía al contribuir a la liquidez de esta y por las diferentes actividades que en ella se realizan, tales como, encargarse de manejar y recuperar los créditos otorgados, ejecutar las recaudaciones de las cuentas pendientes de cobros a los clientes en el menor tiempo posible, tener un control en el cumplimiento de las políticas de crédito y realizar las respectivas gestiones en forma adecuada. El desarrollo de la investigación se basó en un diseño no experimental, con enfoque cualitativo en la recopilación y análisis de los antecedentes y cuantitativo en la recolección, tabulación de los datos obtenidos y gráficos estadísticos. El instrumento de recolección de información utilizado fue principalmente la encuesta, la cual fue aplicada a 23 trabajadores de la distribuidora Anahí S.A. obteniendo como resultado un ineficiente control interno, carencia de políticas de crédito de la compañía, falta de manuales de funciones y procedimientos y ausencia de controles adecuados. A través del análisis se dan a conocer las debilidades y falencias del área de cobranza y de la compañía en forma general para contribuir a utilizar un plan de acciones correctivas que efectivicen los procesos, operaciones y logro de los objetivos.
This research topic was performed using an analysis of internal control in the billing department of Anahi distributor because of the shortcomings and weaknesses. The collection area has an important role in the company to contribute to the liquidity of this and the different activities performed therein, such as, in charge of managing and retrieving loans granted, run collections of accounts receivable collection to customers in the shortest possible time, have control in compliance with credit policies and make the respective efforts properly. The development of the research was based on a non-experimental design, with a qualitative approach in the collection and analysis of quantitative background and in the collection, tabulation of data and statistical graphs. The data collection instrument used was primarily the survey, which was administered to 23 workers in the Anahi distributor S.A. resulting in an inefficient internal control, lack of credit policies of the company, lack of operating manuals and procedures and the absence of adequate controls. Through analysis disclosed the weaknesses and shortcomings of the collection area and the company in general to contribute to use a corrective action plan that takes effective processes, operations and achievement of objectives.
This research topic was performed using an analysis of internal control in the billing department of Anahi distributor because of the shortcomings and weaknesses. The collection area has an important role in the company to contribute to the liquidity of this and the different activities performed therein, such as, in charge of managing and retrieving loans granted, run collections of accounts receivable collection to customers in the shortest possible time, have control in compliance with credit policies and make the respective efforts properly. The development of the research was based on a non-experimental design, with a qualitative approach in the collection and analysis of quantitative background and in the collection, tabulation of data and statistical graphs. The data collection instrument used was primarily the survey, which was administered to 23 workers in the Anahi distributor S.A. resulting in an inefficient internal control, lack of credit policies of the company, lack of operating manuals and procedures and the absence of adequate controls. Through analysis disclosed the weaknesses and shortcomings of the collection area and the company in general to contribute to use a corrective action plan that takes effective processes, operations and achievement of objectives.
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Control Interno, Cobranza, Efectividad, Operaciones, Marco Integrado COSO