Desarrollo de herramientas preventivas para el control de la cartera en Coversa S.A.
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Fecha
2020
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Universidad de Guayaquil, Facultad de Ciencias Adminiatrativas
Resumen
El presente de trabajo de titulación se lo realizó con la finalidad de implementar
herramientas y estrategias para el control de la cartera de COVERSA S.A. la misma que
manejaba un con control interno insuficiente para poder examinar los procesos y
procedimientos de dicha área. Este proyecto surgió por la necesidad que tenía la empresa
COVERSA S.A en tener la facultad para controlar las actividades de recuperación de cartera
en el departamento de créditos y cobranzas para poder mitigar los riesgos. Se efectuó un
cuestionario de diez preguntas dirigido para el personal encargado de esta área. Todo esto se
llevó a cabo con la finalidad de encontrar con la mayor exactitud las falencias percibidas en el
negocio, mostrando el punto de vista de los investigadores a través de los resultados
obtenidos por medio de las encuestas, y a su vez se presentó una propuesta donde se podrá
mejorar gran parte de los procesos y disponer de control en la cartera del negocio.
This degree work was carried out in order to implement tools and strategies for the control of the portfolio of COVERSA S.A. the same one that managed a with insufficient internal control to be able to examine the processes and procedures of that area. This project arose from the need that the company COVERSA S.A had to have the power to control portfolio recovery activities in the credit and collections department to mitigate risks. A ten-question questionnaire was conducted for the personnel in charge of this area. All this was carried out in order to find with the greatest accuracy the perceived shortcomings in the business, showing the point of view of the researchers through the results obtained through the surveys, and in turn a proposal was presented where It will be possible to improve a large part of the processes and have control over the business portfolio.
This degree work was carried out in order to implement tools and strategies for the control of the portfolio of COVERSA S.A. the same one that managed a with insufficient internal control to be able to examine the processes and procedures of that area. This project arose from the need that the company COVERSA S.A had to have the power to control portfolio recovery activities in the credit and collections department to mitigate risks. A ten-question questionnaire was conducted for the personnel in charge of this area. All this was carried out in order to find with the greatest accuracy the perceived shortcomings in the business, showing the point of view of the researchers through the results obtained through the surveys, and in turn a proposal was presented where It will be possible to improve a large part of the processes and have control over the business portfolio.
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Palabras clave
CONTROL INTERNO, PROCESOS CONTABLES, PROCEDIMIENTOS