Diseño de un manual de procedimientos para la recuperación de la cartera en KPMG del Ecuador Cía Ltda
Fecha
2021
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil
Resumen
En el presente trabajo de investigación se busca demostrar las deficiencias generadas en el area de cartera a raíz de los efectos que provoco la pandemia Covid19, se muestra un detalle de los estados financieros, indicadores financieros, donde podemos evidenciar el diagnostico ya planteado, debido a que no existe un manual para las cobranzas, por lo tanto se plantea el mejoramiento en la gestión de cobranzas, con procesos que faciliten el óptimo uso de recursos, así como el seguimiento de los procesos que deberán estar supervisados. Además, se utilizó el uso de técnicas tales como la entrevista con una prueba probabilística por conveniencia para recopilar y conocer información clave de los procesos y deficiencias generadas en el área, además la investigación realizada fue de tipo cuantitativa y de campo, utilizando el cuestionario de control interno con preguntas afirmativa y negativas.
This research work seeks to demonstrate the deficiencies generated in the portfolio area as a result of the effects caused by the Covid19 pandemic, a detail of the financial statements, financial indicators, is shown, where we can evidence the diagnosis already raised, due to that there is no manual for collections, therefore the improvement in collection management is proposed, with processes that facilitate the optimal use of resources, as well as the monitoring of the processes that must be supervised. In addition, the use of techniques such as the interview with a probabilistic test for convenience was used to collect and learn key information about the processes and deficiencies generated in the area, in addition the research carried out was quantitative and field, using the control questionnaire internal with affirmative and negative questions.
This research work seeks to demonstrate the deficiencies generated in the portfolio area as a result of the effects caused by the Covid19 pandemic, a detail of the financial statements, financial indicators, is shown, where we can evidence the diagnosis already raised, due to that there is no manual for collections, therefore the improvement in collection management is proposed, with processes that facilitate the optimal use of resources, as well as the monitoring of the processes that must be supervised. In addition, the use of techniques such as the interview with a probabilistic test for convenience was used to collect and learn key information about the processes and deficiencies generated in the area, in addition the research carried out was quantitative and field, using the control questionnaire internal with affirmative and negative questions.
Descripción
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Palabras clave
CONTROL INTERNO, MANUAL DE COBRANZA, PANDEMIA, ESTADOS FINANCIEROS, INDICADORES FINANCIEROS, ENTREVISTA
Citación
APA