Análisis de la aplicación del manual de funciones en Nittavipcorp S.A. departamento de créditos y cobranza
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
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Un manual de funciones en el área de cartera de las empresas es utilizado para la optimizaciones de las funciones que se deberán realizar en el departamento, para de esta forma cumplir con los objetivos planteados por el departamento, entre los que esta la recuperación de la cartera con la que se cuenta en el tiempo adecuado ya que una lenta recuperación de cartera conlleva a una falta de liquidez dentro de la compañía. Para este trabajo se planteó con el objetivo de realizar un análisis metodológico del COSO I aplicado al Manual de funciones del departamento de cobranza en la empresa Nittavipcorp S.A., con el cual se pretende resolver los problemas administrativos y financieros presentados en el departamento de cartera. Se desarrolló mediante un estudio transversal, es decir exploratorio, descriptivo y correlacional. La investigación se llevó a cabo en el área de créditos y cobranzas de la compañía Nittavipcorp S.A., ubicada en la Ciudadela Alborada Octava etapa, frente a la discoteca Carlos Alberto mediante la realización de entrevistas a l personal del área se pretende validar la hipótesis, que indica que si se analiza la metodología COSO I al manual de funciones existente en el departamento de créditos y cobranza se mejorará la recuperación de la cartera vencida de la empresa Nittavipcorp S.A. Mediante la aplicación de la propuesta planteada se llegó a la conclusión que es benéfico para la empresa la modificación del manual existente mediante el análisis del Modelo COSO I, ya que ayuda al enfoque adecuado de las tareas para la consecución de los objetivos.
A manual of functions in the portfolio area of companies is used to optimize the functions that should be performed in the department, in order to meet the objectives set by the department, among which is the recovery of the portfolio with which is counted in the appropriate time since a slow recovery of portfolio leads to a lack of liquidity within the company. For this work, the objective was to carry out a methodological analysis of the COSO I applied to the Manual of functions of the collection department in the company Nittavipcorp S.A., with which it is intended to solve the administrative and financial problems presented in the portfolio department. It was developed through a transversal, ie exploratory, descriptive and correlational study. The investigation was carried out in the area of credits and collections of the company Nittavipcorp SA, located in the Ciudadela Alborada Eighth stage, in front of the Carlos Alberto discotheque by conducting interviews with the personnel of the area, it is intended to validate the hypothesis, which indicates that if the COSO I methodology is analyzed in the existing functions manual in the credit and collection department, the recovery of the overdue portfolio of the company Nittavipcorp SA will be improved Through the application of the proposed proposal it was concluded that it is beneficial for the company to modify the existing manual through the analysis of the COSO I Model, since it helps in the proper approach of the tasks to achieve the objectives.
A manual of functions in the portfolio area of companies is used to optimize the functions that should be performed in the department, in order to meet the objectives set by the department, among which is the recovery of the portfolio with which is counted in the appropriate time since a slow recovery of portfolio leads to a lack of liquidity within the company. For this work, the objective was to carry out a methodological analysis of the COSO I applied to the Manual of functions of the collection department in the company Nittavipcorp S.A., with which it is intended to solve the administrative and financial problems presented in the portfolio department. It was developed through a transversal, ie exploratory, descriptive and correlational study. The investigation was carried out in the area of credits and collections of the company Nittavipcorp SA, located in the Ciudadela Alborada Eighth stage, in front of the Carlos Alberto discotheque by conducting interviews with the personnel of the area, it is intended to validate the hypothesis, which indicates that if the COSO I methodology is analyzed in the existing functions manual in the credit and collection department, the recovery of the overdue portfolio of the company Nittavipcorp SA will be improved Through the application of the proposed proposal it was concluded that it is beneficial for the company to modify the existing manual through the analysis of the COSO I Model, since it helps in the proper approach of the tasks to achieve the objectives.
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MANUAL, FUNCIONES, CARTERA, CRÉDITOS