Manual de control interno del área de tesorería de la Unidad Educativa Particular Santa Ana
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Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
Este trabajo de titulación se realiza después de haber analizado las deficiencias que evidencian un mal funcionamiento en el área de Tesorería de la Unidad Educativa Particular “Santa Ana”, por no contar con un manual de control interno que permita regular procedimientos de manera efectiva en las diferentes áreas de la institución; otros problemas detectados en esta investigación son la inefectiva gestión de cobranzas de los valores adeudados por los Padres de familia de los estudiantes de esta institución educativa y el no contar con una planificación de los recursos, lo que deja a la empresa con una constante cartera vencida y poca liquidez de sus recursos. Para lograr el sustento de este trabajo investigativo se utilizará la metodología científica basada en información recopilada de argumentos que destacan la importancia de tener un sistema de control interno efectivo. Una vez finalizado este trabajo de titulación se espera haber contribuido con la institución para mejorar sus procesos, lo que permitirá el logro de objetivos planteados. Se recomienda a los Directivos de la Unidad Educativa, considerar la implementación inmediata de un sistema de Control Interno que ajuste de manera eficiente sus recursos.
This titling work is done after analyzing the deficiencies that show a malfunction in the Treasury area of the "Santa Ana" Private Educational Unit, due to the lack of an internal control manual that allows to regulate procedures effectively in the different areas of the institution; Other problems detected in this research are the ineffective management of collections of the values owed by the parents of the students of this educational institution and the lack of planning resources, which leaves the company with a constant past due portfolio and little liquidity of its resources. In order to achieve the sustenance of this research work, the scientific methodology based on information gathered from arguments that emphasize the importance of having an effective internal control system will be used. Once this degree work is completed, it is expected to have contributed with the institution to improve its processes, which will allow the achievement of the objectives set. It is recommended that the Directors of the Educational Unit consider the immediate implementation of an Internal Control system that adjusts their resources efficiently.
This titling work is done after analyzing the deficiencies that show a malfunction in the Treasury area of the "Santa Ana" Private Educational Unit, due to the lack of an internal control manual that allows to regulate procedures effectively in the different areas of the institution; Other problems detected in this research are the ineffective management of collections of the values owed by the parents of the students of this educational institution and the lack of planning resources, which leaves the company with a constant past due portfolio and little liquidity of its resources. In order to achieve the sustenance of this research work, the scientific methodology based on information gathered from arguments that emphasize the importance of having an effective internal control system will be used. Once this degree work is completed, it is expected to have contributed with the institution to improve its processes, which will allow the achievement of the objectives set. It is recommended that the Directors of the Educational Unit consider the immediate implementation of an Internal Control system that adjusts their resources efficiently.
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Palabras clave
CONTROL INTERNO, TESORERÍA, PROCEDIMIENTOS, POLÍTICAS