Influencia del control interno en la gestión de créditos y cobranzas para la empresa Labmediods S.A.
Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
En la actualidad las empresas mantienen sistematizados sus procesos contables, en sus áreas de crédito y cobranza es importante para una organización o empresa por ser controladas y documentadas regularmente para el cumplimiento de sus áreas. Por lo cual se buscará implementar un Sistema de Control Interno en la Gestión de créditos y cobranzas. La empresa a tratar será Labmediods S.A dedicada a la importación y comercialización de equipos de seguridad e higiene industrial, insumos de laboratorio, y productos de limpieza. El objetivo es determinar la influencia de control Interno en esta empresa que permita mejorar su toma de decisiones Financieras. El tipo de investigación el cual se va a seleccionar será descriptivo en donde permitirá recolectar información que se encuentre de manera individual o conjunta. La población está establecida por el total de empleados en la empresa que cuenta con 35 personas las cuales ayudaran con información que permitirá evaluarla, la técnica que se aplicará es la encuesta y el instrumento; la entrevista, la cual estará dirigida a cada empleado de la entidad asignadas para cumplir las funciones de Control Interno enfocado en la Gestión de Créditos y Cobranzas que deberían realizarse para alcanzar sus objetivos. Por lo cual se recomienda, implementar un sistema y asignar a las personas adecuadas para que de manera eficiente refleje una proyección real de la situación en la que se encuentra la empresa y a su vez pueda tomar decisiones para su desarrollo.
At present, companies keep systematized their accounting processes, in their credit and collection areas it is important for an organization or company to be controlled and documented regularly for the fulfillment of their areas. Therefore, it will seek to implement an Internal Control System in the management of credits and collections. The company to be treated will be Labmediods S.A dedicated to the import and commercialization of safety and industrial hygiene equipment, laboratory supplies, and cleaning products. The objective is to determine the influence of internal control in this company that allows to improve its financial decision making. The type of research that will be selected will be descriptive in which it will allow gathering information that is individually or jointly. The population is established by the total number of employees in the company that has 35 people who will help with information that will allow to evaluate it, the technique that will be applied is the survey and the instrument; the interview, which will be directed to each employee of the entity assigned to fulfill the functions of Internal Control focused on the Management of Credits and Collections that should be carried out to reach their objectives. Therefore, it is recommended to implement a system and assign the right people to efficiently reflect a real projection of the situation in which the company is located and in turn can make decisions for its development.
At present, companies keep systematized their accounting processes, in their credit and collection areas it is important for an organization or company to be controlled and documented regularly for the fulfillment of their areas. Therefore, it will seek to implement an Internal Control System in the management of credits and collections. The company to be treated will be Labmediods S.A dedicated to the import and commercialization of safety and industrial hygiene equipment, laboratory supplies, and cleaning products. The objective is to determine the influence of internal control in this company that allows to improve its financial decision making. The type of research that will be selected will be descriptive in which it will allow gathering information that is individually or jointly. The population is established by the total number of employees in the company that has 35 people who will help with information that will allow to evaluate it, the technique that will be applied is the survey and the instrument; the interview, which will be directed to each employee of the entity assigned to fulfill the functions of Internal Control focused on the Management of Credits and Collections that should be carried out to reach their objectives. Therefore, it is recommended to implement a system and assign the right people to efficiently reflect a real projection of the situation in which the company is located and in turn can make decisions for its development.
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Palabras clave
GESTIÓN, CONTROL INTERNO, CRÉDITO, COBRANZA