Plan estratégico para mejorar la gestión del control interno del área financiera de la empresa Agroaereo Fruit Export S.A.
Fecha
2020
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Universidad de Guayaquil Facultad de Ciencias Administración
Resumen
Este proyecto de investigación tiene como propósito proponer un plan estratégico para
mejorar la gestión del control interno del área financiera de la empresa AGROAEREO FRUIT
EXPORT S.A. ubicada en Samborondón provincia del Guayas.
El proyecto fue realizado mediante la investigación de campo, descriptiva y documental ya
que se analizaron los procesos actuales que mantiene la empresa y se observa que no cuenta con
las respectiva información detallada y clasificada sobre los gastos que se realizan, no posee una
apropiada planificación que le permita tomar decisiones basadas sobre en el resultado de la
buena gestión de un control interno en el área financiera, estas son algunos de los problemas que
presenta la empresa como consecuencia de no seguir lineamientos de control interno para un
mejor resultado de la información. Con esta información se dará parámetro para que elabores un
modelo de flujo de caja que le permita conocer de manera rápida los ingresos y egresos que tiene
la empresa y poder tomar decisiones oportunas.
Strategic plan to improve the internal control management of the financial area of the company AGROAEREO FRUIT EXPORT S.A. located in Samborondón province of Guayas. The project was carried out by means of the field, descriptive and documentary research since the current processes that the company maintains are analyzed and it is observed that it does not have the respective detailed and classified information on the expenses that are made, it does not have an appropriate planning that allows you to make decisions based on the result of the good management of an internal control in the financial area, these are some of the problems that the company presents as a result of not following internal control guidelines for a better result of the information. With this information, a parameter will be given so that you can prepare a cash flow model that allows you to quickly know the income and expenses that the company has and to make timely decisions.
Strategic plan to improve the internal control management of the financial area of the company AGROAEREO FRUIT EXPORT S.A. located in Samborondón province of Guayas. The project was carried out by means of the field, descriptive and documentary research since the current processes that the company maintains are analyzed and it is observed that it does not have the respective detailed and classified information on the expenses that are made, it does not have an appropriate planning that allows you to make decisions based on the result of the good management of an internal control in the financial area, these are some of the problems that the company presents as a result of not following internal control guidelines for a better result of the information. With this information, a parameter will be given so that you can prepare a cash flow model that allows you to quickly know the income and expenses that the company has and to make timely decisions.
Descripción
Palabras clave
CONTROL INTERNO, PROCESOS DE CONTROL, FLUJO DE CAJA, PLANIFICACIÓN