Análisis del control interno para recuperación de cartera vencida de Agualife S.A. 2016
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El análisis del control interno, y los procedimientos tanto en la gestión administrativa como la operativa de una empresa son de vital importancia para el cumplimiento de los objetivos de la dirección; y al lograr identificar las falencias en el Control Interno, proporciona a la administración la pertinencia de poder disminuir riesgos que puedan resultar en una pérdida sustancial y que arriesguen la liquidez de la misma. Por ello, el presente estudio está enfocado en establecer directrices que se encaminen a mejorar los procedimientos que influyen en la recaudación de la cartera de clientes de la empresa Agualife S.A. y constituir una positiva recuperación, para lo cual se creó una propuesta de modelo-plan de control interno en la que se evalúa y determinan los procesos que actualmente mantiene la empresa en las áreas comercial y de crédito y cobranzas con información proporcionada por personal que trabaja en la compañía y que está vinculada con los procesos de cobros. Para lo cual se analizó el problema identificando las debilidades y cuáles fueron sus fuentes, se apoyó en diversas fuentes de bibliografías para afianzar las sugerencias que se aplicaron a esta investigación. A su vez, se presentaron medidas correctivas para aquellos procedimientos que dieron como resultado poca eficiencia en su realización. El objetivo de este análisis es el de que exista un margen mínimo de riesgo en la gestión de cobrabilidad de Agualife S.A.
The analysis of the internal control, and the procedures both in the administrative and operational management of a company are of vital importance for the fulfillment of the objectives of the management; and when it manages to identify the flaws in the Internal Control, it provides the administration with the pertinence of being able to diminish risks that may result in a substantial loss and that risk the liquidity of the same. Therefore, the present study is focused on establishing guidelines that aim to improve the procedures that influence the collection of the client portfolio of the company Agualife S.A. and constitute a positive recovery, for which a proposal of model-plan of internal control was created in which the processes that the company currently maintains in the commercial and credit areas and collections with information provided by personnel working are evaluated and determined. In the company and that is linked to the collection processes. For which the problem was analyzed by identifying the weaknesses and what their sources were, it relied on various sources of bibliographies to strengthen the suggestions that were applied to this research. At the same time, corrective measures were presented for those procedures that resulted in little efficiency in their implementation. The objective of this analysis is that there is a minimum risk margin in the collection management of Agualife S.A.
The analysis of the internal control, and the procedures both in the administrative and operational management of a company are of vital importance for the fulfillment of the objectives of the management; and when it manages to identify the flaws in the Internal Control, it provides the administration with the pertinence of being able to diminish risks that may result in a substantial loss and that risk the liquidity of the same. Therefore, the present study is focused on establishing guidelines that aim to improve the procedures that influence the collection of the client portfolio of the company Agualife S.A. and constitute a positive recovery, for which a proposal of model-plan of internal control was created in which the processes that the company currently maintains in the commercial and credit areas and collections with information provided by personnel working are evaluated and determined. In the company and that is linked to the collection processes. For which the problem was analyzed by identifying the weaknesses and what their sources were, it relied on various sources of bibliographies to strengthen the suggestions that were applied to this research. At the same time, corrective measures were presented for those procedures that resulted in little efficiency in their implementation. The objective of this analysis is that there is a minimum risk margin in the collection management of Agualife S.A.
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CONTROL INTERNO, VENCIDA, RECAUDACIÓN, PROCESOS