Elaboración de un manual de control interno para el área de facturación y cobranzas de la empresa Humtrusa.
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Fecha
2018
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Universidad de Guayaquil Facutad de Ciencias Administrativas
Resumen
El presente trabajo plantea la propuesta de Elaboración de un manual de control interno para el área de facturación y cobranzas de la empresa Humtrusa ya que actualmente el área en mención presenta varias falencias como la ausencia de políticas que permitan organizar, controlar, dirigir y planificar los procesos.
El objetivo es analizar que el control interno debe ser considerado como parte fundamental en la empresa, y mediante la elaboración de un manual establecer los procedimientos y políticas que marquen el camino para el cumplimiento de las metas establecidas. Además de ello, en el marco teórico se recopilará información sobre los pilares fundamentales de la investigación del proyecto, mediante la descripción de teorías y conceptos de sistema de control interno y auditoría.
La metodología que será aplicada abarca el estudio cualitativo y cuantitativo, así mismo se combinarán tres tipos de investigación: descriptivo, exploratorio y explicativo, tomando en consideración a la población en estudio que equivale a 7 colaboradores del área de facturación y cobranzas de la empresa Humtrusa.
Con esta investigación se plantea fortalecer y estructurar la gestión realizada en el departamento de facturación y cobranzas, y lograr un cambio positivo mediante el diseño y uso del manual que aporta beneficios de control interno para la empresa.
The present work proposes the elaboration of an internal control manual for the billing and collection area of Humtrusa Company, since the area in question currently has several shortcomings such as the absence of policies to organize, control, direct and plan processes. The objective is to analyze that internal control must be considered as a fundamental part of the company, and through the preparation of a manual, establish the procedures and policies that mark the way for the fulfillment of the established goals. In addition, in the theoretical framework information will be collected on the fundamental pillars of the project's research, by means of the description of theories and concepts of internal control system and audit. The methodology that will be applied includes the qualitative and quantitative study, as well as three types of research will be combined: descriptive, exploratory and explanatory, taking into consideration the population under study that is equivalent to 7 employees of the billing and collection area of Humtrusa Company This research aims to strengthen and structure the management carried out in the billing and collections department, and achieves a positive change through the design and use of the manual that provides internal control benefits for the Company.
The present work proposes the elaboration of an internal control manual for the billing and collection area of Humtrusa Company, since the area in question currently has several shortcomings such as the absence of policies to organize, control, direct and plan processes. The objective is to analyze that internal control must be considered as a fundamental part of the company, and through the preparation of a manual, establish the procedures and policies that mark the way for the fulfillment of the established goals. In addition, in the theoretical framework information will be collected on the fundamental pillars of the project's research, by means of the description of theories and concepts of internal control system and audit. The methodology that will be applied includes the qualitative and quantitative study, as well as three types of research will be combined: descriptive, exploratory and explanatory, taking into consideration the population under study that is equivalent to 7 employees of the billing and collection area of Humtrusa Company This research aims to strengthen and structure the management carried out in the billing and collections department, and achieves a positive change through the design and use of the manual that provides internal control benefits for the Company.
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Palabras clave
CONTROL INTERNO, MANUAL, FACTURACIÓN Y COBRANZAS