Diseño de manual control interno orientado a efectividad de cobranza ROXVILL S.A.
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Fecha
2016
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La mejora y el desarrollo del control interno, los procesos y el manejo adecuado operativamente de una organización establecen y proporcionan una herramienta útil para la consecución de los objetivo. El presente estudio se constituyó con el propósito de crear una cultura de aplicación y monitoreo de procesos buscando como finalidad optimizar los Procedimientos que influyen en la recuperación de la cartera de la empresa Roxvill S.A. ubicada en la ciudad de Milagro, para lo cual se diseñó una propuesta de manual de control interno, en donde se establecen y se detallan los procedimientos esenciales en las áreas crédito y cobranza, bodega y contabilidad para disminuir el impacto de riesgo debido a que se ha encontrado en el presente estudio procesos empíricos. Para la realización de la presente tesis se inició con la identificación del problema y se consultó diversas fuentes bibliográficas para establecer las sugerencias y recomendaciones de las deficiencias encontradas. Además con los materiales y fuentes bibliográficas estudiadas, ayudaran a determinar un mejor desempeño de las actividades, así como también que se garantice un mejoramiento en las operaciones, generando una información más confiable enfocada no solo en el ámbito administrativo sino también en lo económico.
The improvement and development of internal control processes and operationally sound management of an organization established and provide a useful tool for achieving the goal. This study was established with the purpose of creating a culture of implementation and monitoring processes intended to optimize looking Procedures that influence the recovery of the portfolio of the company Roxvill S.A. located in the city of Milagro, for which a proposal for internal control manual, where are established and essential procedures are detailed in the credit and collection, storage and accounting areas to reduce the impact of risk because designed to be it has been found in the present study empirical processes. For the realization of this thesis began with the identification of the problem and various literature sources were consulted to establish the suggestions and recommendations of the deficiencies found. In addition to the materials and bibliographic sources studied, help determine the best performance of activities, as well as an improvement in the operations is assured, generating more reliable information focused not only at the administrative level but also economically.
The improvement and development of internal control processes and operationally sound management of an organization established and provide a useful tool for achieving the goal. This study was established with the purpose of creating a culture of implementation and monitoring processes intended to optimize looking Procedures that influence the recovery of the portfolio of the company Roxvill S.A. located in the city of Milagro, for which a proposal for internal control manual, where are established and essential procedures are detailed in the credit and collection, storage and accounting areas to reduce the impact of risk because designed to be it has been found in the present study empirical processes. For the realization of this thesis began with the identification of the problem and various literature sources were consulted to establish the suggestions and recommendations of the deficiencies found. In addition to the materials and bibliographic sources studied, help determine the best performance of activities, as well as an improvement in the operations is assured, generating more reliable information focused not only at the administrative level but also economically.
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CONTROL INTERNO, PROCESOS, MANUAL, RIESGOS DE CONTROL Y COBRANZAS