Planteamiento del control interno del departamento de cobranzas de almacenes “Don Javi”
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2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
En el presente trabajo de investigación se ha realizado un estudio a la gestión de cuentas por cobrar del almacén “DON JAVI” ubicado en la 22ava #4502 y Gómez Rendón (esquina), el cual se dedica a la venta de repuestos de buses y camiones de las marcas Mercedez Benz y Volskwagen.
Almacenes “DON JAVI” presenta irregularidades en el departamento de cobranzas debido a que no existe un control interno en el sistema de cartera de clientes, por esa razón se tiene como resultado una cantidad elevada en las cuentas por cobrar, además presenta una mala ejecución de las actividades por parte de cada trabajador, porque se carece de un organización en el campo del talento humano del almacén.
El objetivo de esta investigación es diseñar un sistema de control interno para la mejora del desempeño de las actividades del departamento de Cobranzas del Almacén de Venta de Repuestos de Vehículos “Don Javi”. El cual permitirá una solución tanto en el ámbito de gestión de cobranza como el de talento humano; proponiendo estrategias y aceleraciones de cobros y un organigrama estructural con su debida ejecución de las funciones respectivamente.
In the present research work a study has been carried out on the management of accounts receivable from the "DON JAVI" warehouse located at 22ava # 4502 and Gómez Rendón (corner), which is dedicated to the sale of spare parts of buses and trucks of the Mercedez Benz and Volskwagen brands. Warehouses "DON JAVI" presents irregularities in the collection department due to the fact that there is no internal control in the customer portfolio system, for this reason, there is a high amount in accounts receivable, it also presents a poor execution of activities by each worker, because there don’t have organization in the field of human talente in the warehouse. The objective of this research is to design an internal control system to improve the performance of the activities of the Department of Collection of the Warehouse for the Sale of Vehicle Parts "Don Javi". Which will allow a solution both in the field of collection management and human talent; proposing strategies and collection accelerations and a structural chart with its proper explanation of the respective functions.
In the present research work a study has been carried out on the management of accounts receivable from the "DON JAVI" warehouse located at 22ava # 4502 and Gómez Rendón (corner), which is dedicated to the sale of spare parts of buses and trucks of the Mercedez Benz and Volskwagen brands. Warehouses "DON JAVI" presents irregularities in the collection department due to the fact that there is no internal control in the customer portfolio system, for this reason, there is a high amount in accounts receivable, it also presents a poor execution of activities by each worker, because there don’t have organization in the field of human talente in the warehouse. The objective of this research is to design an internal control system to improve the performance of the activities of the Department of Collection of the Warehouse for the Sale of Vehicle Parts "Don Javi". Which will allow a solution both in the field of collection management and human talent; proposing strategies and collection accelerations and a structural chart with its proper explanation of the respective functions.
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CUENTAS POR COBRAR, CONTROL INTERNO, CARTERA DE CLIENTES, ESTRATEGIAS