Diseño de manual de control interno de créditos y cobranzas en filvercor s.a.
Fecha
2022-09
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Universidad de Guayaquil: Facultad de Ciencias Administrativas
Resumen
El presente trabajo investigativo tiene como objetivo evaluar la gestión del departamento de
créditos y cobranzas, coma base para el “Diseño de manual de control interno de créditos y
cobranzas en Filvercor S.A.”, ubicado en el sector de Samanes Mz. 201 solar 4, Av. Francisco de
Orellana (a 200mts de gasolinera Mobil). El problema radica en el área de crédito y cobranza
debido a la ausencia de control interno en el área mencionada. La falta de un monitoreo y control
de las actividades dentro de créditos y cobranzas ha provocada que la empresa no cuente con
recursos necesarios para solventar los pasivos a corto y mediano plazo con terceros. Se utilizó un
diseño metodológico bajo la modalidad de campo; debido a que se acudió a las instalaciones de
la empresa Filvercor S.A. Fue de carácter documental, se revisó diferentes textos administrativos
relacionados a la gestión de cobranzas y créditos. Se utilizó la encuesta para obtener datos de
forma de fuente primaria. Se determinó que la aplicación de un manual de control interno dentro
del área de cobranzas y políticas mejorará la gestión del referido departamento.
The objective of this research work is to evaluate the management of the credit and collections department, as a basis for the “Design of an internal control manual for loans and collections in Filvercor S.A. ", located in the sector of Samanes Mz. 201 solar 4, Francisco de Orellana Avenue (200 meters from Mobil gas station). The problem lies in the area of credit and collection due to the absence of internal control in the aforementioned area. The lack of monitoring and control of the activities within credits and collections has caused the company not to have the necessary resources to cover short and medium term liabilities with third parties. A methodological design was used under the field modality; due to the fact that the company Filvercor S.A. It was documentary, it was revised different administrative texts related to the management of collections and credits. The survey was used to obtain data in the form of a primary source. It was determined that the application of an internal control manual within the collections and policies area will improve the management of the aforementioned department.
The objective of this research work is to evaluate the management of the credit and collections department, as a basis for the “Design of an internal control manual for loans and collections in Filvercor S.A. ", located in the sector of Samanes Mz. 201 solar 4, Francisco de Orellana Avenue (200 meters from Mobil gas station). The problem lies in the area of credit and collection due to the absence of internal control in the aforementioned area. The lack of monitoring and control of the activities within credits and collections has caused the company not to have the necessary resources to cover short and medium term liabilities with third parties. A methodological design was used under the field modality; due to the fact that the company Filvercor S.A. It was documentary, it was revised different administrative texts related to the management of collections and credits. The survey was used to obtain data in the form of a primary source. It was determined that the application of an internal control manual within the collections and policies area will improve the management of the aforementioned department.
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Palabras clave
COBRANZAS, CONTROL INTERNO, RECAUDACIÓN, GESTIÓN, CRÉDITO
Citación
APA