Diseñar un sistema de control interno para anticipos a proveedores compañía Recynter
Fecha
2018
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo de investigación busca brindar controles internos para una empresa
dedicada a la actividad del reciclaje de metales de la ciudad de Guayaquil respecto su proceso
interno que permite otorgar anticipos a proveedores para que sean liquidados eficientemente.
Dichos controles y la falta de los mismos han ocasionado que exista un crecimiento en las
cuentas críticas de dicho proceso lo que ha forzado que se realicen ajustes. Es por ello que se
propuso elaborar un manual. Para la realización de este trabajo se aplicó técnicas estadísticas
como el muestreo, encuesta y cuestionario. Se aplicó un enfoque mixto, es decir: investigación
descriptiva e investigación bibliográfica. Así mismo, se usó métodos como el inductivodeductivo
y el método analítico. Finalmente, se procedió a la elaboración del manual de
procedimiento propuesto para establecer controles adecuados y pertinentes para el proceso
estudiado y considerado.
The present research work seeks to provide internal controls for a company dedicated to the activity of recycling of metals from the city of Guayaquil regard their internal process allowing to grant advances to suppliers so that they are liquidated efficiently. Such controls and the lack of them have resulted in a growth in the critical accounts of this process there is what has forced adjustments are made. Therefore, that is proposed to elaborate a manual. Statistical sampling, survey and questionnaire techniques was applied to carry out this work. Applied a mixed approach, i.e.: descriptive research and bibliographic research. Likewise, methods such as the inductivo-deductivo and the analytical method used. Finally, it proceeded to the elaboration of the manual of procedure proposed to establish appropriate and relevant controls for the process studied and considered.
The present research work seeks to provide internal controls for a company dedicated to the activity of recycling of metals from the city of Guayaquil regard their internal process allowing to grant advances to suppliers so that they are liquidated efficiently. Such controls and the lack of them have resulted in a growth in the critical accounts of this process there is what has forced adjustments are made. Therefore, that is proposed to elaborate a manual. Statistical sampling, survey and questionnaire techniques was applied to carry out this work. Applied a mixed approach, i.e.: descriptive research and bibliographic research. Likewise, methods such as the inductivo-deductivo and the analytical method used. Finally, it proceeded to the elaboration of the manual of procedure proposed to establish appropriate and relevant controls for the process studied and considered.
Descripción
Palabras clave
DISEÑO, SISTEMA, CONTROL INTERNO, ANTICIPO A PROVEEDORES