Control Interno del módulo Cuentas por Cobrar: Distribuidora de Cárnicos “Don Curi”
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Fecha
2017
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La gestión de cobros, es una herramienta administrativa, que mejora la recuperación de efectivo para gestionar las obligaciones adquiridas de cobro, sin perjudicar la liquidez de la empresa.
El sondeo tuvo lugar en la ciudad de Guayaquil, en la empresa distribuidora “Don Curi”, dedicada a la distribución de productos cárnicos de todo tipo, donde se estudió la gestión de cobros, acorde a la información receptada. La empresa no dispone de un control interno dentro de sus Cuentas por cobrar, razón por la cual, hay mucha deficiencia en dichos controles como el crédito a clientes, sin un procedimiento de cobro debido, la falta de recuperación del efectivo creando un déficit en la empresa. Según el análisis financiero nos dio como resultado que la recuperación de liquidez para la empresa es de 85 días demostrando así la ineficiencia del control y manejo del área de cuentas por cobrar. La propuesta se centra en incrementar la rentabilidad en la empresa y su rapidez en el área de cobranzas, y detallando cada uno de las funciones de acorde al perfil de los empleados.
Collection management is an administrative tool, which improves the recovery of cash to manage the acquired collection obligations, without affecting the liquidity of the Company. The survey took place in the city of Guayaquil, in the distribution company “Don curi” dedicated to the distribution of meat products of all kinds, where the collection management was studied, according to the accepted information. The company does not have an internal control in its accounts receivable, which is why, there is a lot of deficiency in such controls, such as customer credit, without due collection procedures, failure to recover cash creating a deficit in the company. According to the financial analysis gave us as a result that the recovery of liquidity for the company is 85 days demonstrating the inefficiency of control and management of the area of accounts receivable. The proposal focuses on increasing the profitability of the company and the speed in the area of collections and detailing each of the functions according to the profile of the employees
Collection management is an administrative tool, which improves the recovery of cash to manage the acquired collection obligations, without affecting the liquidity of the Company. The survey took place in the city of Guayaquil, in the distribution company “Don curi” dedicated to the distribution of meat products of all kinds, where the collection management was studied, according to the accepted information. The company does not have an internal control in its accounts receivable, which is why, there is a lot of deficiency in such controls, such as customer credit, without due collection procedures, failure to recover cash creating a deficit in the company. According to the financial analysis gave us as a result that the recovery of liquidity for the company is 85 days demonstrating the inefficiency of control and management of the area of accounts receivable. The proposal focuses on increasing the profitability of the company and the speed in the area of collections and detailing each of the functions according to the profile of the employees
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CUENTAS POR COBRAR, CRÉDITO, CONTROL INTERNO, CARTERA DE CRÉDITO