Propuesta de control interno para cuentas por cobrar en la empresa Promocharters
Fecha
2017
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Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El tema relacionado con la propuesta de control interno para cuentas por cobrar en la empresa PROMOCHARTERS S.A. a través de un análisis objetivo realizado por la necesidad de controlar las cuentas por cobrar, el riesgo de ofrecer un crédito y el manejo adecuado de la cobranza y la disminución de las cuentas incobrables que se aplica en la organización por la cantidad elevada de clientes que acuden a buscar los servicios de vuelos internacionales y a fines, el objetivo general implica al diseñar un sistema de control interno en las cuentas por cobrar designando funciones a las personas que integran el área, con políticas de créditos que al aplicarla permita el disminuir la cartera vencida, además de los procedimientos de cobros. La metodología aplicada abarca un estudio cuantitativo y cualitativo en las actividades realizadas, con un método descriptivo que aplica instrumento de observación y entrevista en la misma organización. Los resultados obtenido abarca la creación de un manual de crédito y cobranza que permita el ampliar la solvencia y rentabilidad, llegando a la conclusión de que el área de venta requiere de estrategia de crédito a un mínimo riesgo, además de la captación de una base de datos referencia que permita el buen manejo de los clientes.
The topic related to the design of internal control of accounts receivable in the company PROMOCHARTERS S.A. through an objective analysis carried out by the need to control accounts receivable, the risk of offering credit and the proper handling of collections and the reduction of bad accounts that are applied in the organization by the high number of clients who the general objective implies the design of an internal control system in the accounts receivable, assigning functions to the people who make up the area, with credit policies that, when applied, allows the reduction of the past due portfolio , in addition to the collection procedures. The applied methodology covers a quantitative and qualitative study in the activities carried out, with a descriptive method that applies instrument of observation and interview in the same organization. The results obtained include the creation of a manual of credit and collection that allows to increase the solvency and profitability, arriving at the conclusion that the area of sale requires of credit strategy to a minimum risk, in addition to the acquisition and a base of reference data that allows the good management of the clients.
The topic related to the design of internal control of accounts receivable in the company PROMOCHARTERS S.A. through an objective analysis carried out by the need to control accounts receivable, the risk of offering credit and the proper handling of collections and the reduction of bad accounts that are applied in the organization by the high number of clients who the general objective implies the design of an internal control system in the accounts receivable, assigning functions to the people who make up the area, with credit policies that, when applied, allows the reduction of the past due portfolio , in addition to the collection procedures. The applied methodology covers a quantitative and qualitative study in the activities carried out, with a descriptive method that applies instrument of observation and interview in the same organization. The results obtained include the creation of a manual of credit and collection that allows to increase the solvency and profitability, arriving at the conclusion that the area of sale requires of credit strategy to a minimum risk, in addition to the acquisition and a base of reference data that allows the good management of the clients.
Descripción
Palabras clave
CUENTAS POR COBRAR, RIESGO, CONTROL ÍNTERNO, CLIENTES