Diseño de un manual de control interno para cuentas por cobrar de la empresa Randinaexports S.A., en la Ciudad de Guayaquil
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Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
Es fundamental que las empresas grandes, medianas o pequeñas consideren la importancia de aplicar la cultura del control interno para prevenir riesgos y salvaguardar los bienes de la organización.
El presente trabajo de titulación se realizó luego de haber analizado las deficiencias que existen en el manejo de las cuentas por cobrar en el departamento de crédito y el área de gestión de cobranzas/legal de la empresa RANDINAEXPORTS S.A., ya que por ser una empresa nueva en el mercado y estar clasificada dentro del grupo de las PYMES, no posee un manual de control interno que permita un adecuado manejo de las cuentas por cobrar, presentando irregularidades con su cartera de clientes, asumiendo riesgos en el otorgamiento de crédito y la ineficiente gestión del área de cobranzas/legal.
El objetivo de esta investigación es diseñar un manual de control interno para definir políticas y procedimientos que se deben aplicar en el proceso de selección de clientes, otorgamiento de crédito, y gestión de cobranza para evitar que a futuro la empresa alcance niveles considerables de morosidad.
It is essential that large, medium- or small enterprises consider the importance of applying the culture of internal control to prevent risks and safeguard the organization's assets. This degree work was carried out after that I have analyzed the deficiencies that exist in the management of receivables in the credit department and the collection/legal management area of the company RANDINAEXPORTS S.A., because it is a new company on the market and being classified within the Group of SMEs, does not have an internal control that allows adequate management of accounts receivable, presenting irregularities with its client portfolio, taking risks in the provision of credit and inefficient collection/legal management. The objective of this research is to design an internal control manual to define policies and procedures that should be applied in the process of customer selection, credit granting, and collection management to prevent the company from reaching levels in the future considerable delinquency.
It is essential that large, medium- or small enterprises consider the importance of applying the culture of internal control to prevent risks and safeguard the organization's assets. This degree work was carried out after that I have analyzed the deficiencies that exist in the management of receivables in the credit department and the collection/legal management area of the company RANDINAEXPORTS S.A., because it is a new company on the market and being classified within the Group of SMEs, does not have an internal control that allows adequate management of accounts receivable, presenting irregularities with its client portfolio, taking risks in the provision of credit and inefficient collection/legal management. The objective of this research is to design an internal control manual to define policies and procedures that should be applied in the process of customer selection, credit granting, and collection management to prevent the company from reaching levels in the future considerable delinquency.
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CONTROL INTERNO, POLÍTICAS, PROCEDIMIENTOS, CUENTAS POR COBRAR