Procesos de control interno en la gestión de cobros de una empresa naturista del sector comercial
Fecha
2021
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Universidad de Guayaquil
Resumen
La presente investigación está orientada específicamente a la gestión de cobros de las pequeñas y medianas empresas naturistas, cuyo éxito radica principalmente en el volumen de productos o servicios que ofrecen en el mercado. Actualmente, estas empresas tienden a financiar las ventas con créditos, para esto definen un importe a recibir en un período de tiempo determinado de acuerdo con las políticas de cobranza de cada empresa. La flexibilidad del crédito sobre productos a los clientes, se debe al aumento de las ventas; teniendo cuentas por cobrar, lo que las hace más competitivas en el mercado y, a menudo, ocasionando valores pendientes de cobro que se pueden convertir en incobrables.
Con base en la situación descrita, destacamos las políticas necesarias que toda empresa debe tener. A continuación de lo anterior expuesto, se profundiza en el marco teórico el diagnostico de las cuentas por cobrar para la mejora de los procesos de control interno en las pequeñas empresas naturistas y sirve de guía para evitar riesgos a través de los factores que constituyen cada componente del control interno. Estableciendo un proceso de control interno ayudara a que los procesos funcionen de forma eficiente.
This research is specifically oriented to the collection management of small and medium naturist companies, whose success lies mainly in the volume of products or services they offer in the market. Currently, these companies tend to finance sales with credits, for this they define an amount to be received in a certain period of time in accordance with the collection policies of each company. The flexibility of credit on products to customers is due to increased sales; having accounts receivable, which makes them more competitive in the market and, often, causing amounts pending collection that can become uncollectible. Based on the situation described, we highlight the necessary policies that every company must have. Following the above, the diagnosis of accounts receivable is deepened into the theoretical framework for the improvement of internal control processes in small naturist companies and serves as a guide to avoid risks through the factors that constitute each component of internal control. Establishing an internal control process will help the processes work efficiently.
This research is specifically oriented to the collection management of small and medium naturist companies, whose success lies mainly in the volume of products or services they offer in the market. Currently, these companies tend to finance sales with credits, for this they define an amount to be received in a certain period of time in accordance with the collection policies of each company. The flexibility of credit on products to customers is due to increased sales; having accounts receivable, which makes them more competitive in the market and, often, causing amounts pending collection that can become uncollectible. Based on the situation described, we highlight the necessary policies that every company must have. Following the above, the diagnosis of accounts receivable is deepened into the theoretical framework for the improvement of internal control processes in small naturist companies and serves as a guide to avoid risks through the factors that constitute each component of internal control. Establishing an internal control process will help the processes work efficiently.
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Palabras clave
PROCESOS, CONTROL INTERNO, CUENTAS POR COBRAR
Citación
APA