La administración de cartera y su relación con el control interno. Sector Comercial
Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La presente investigación tuvo el objetivo de determinar la relación existente entre el
control interno y la administración de cartera en las empresas comerciales, tomando el caso
Importadora San Vicente. Para el efecto, se escogió la metodología descriptiva, cuali –
cuantitativa, con uso de la encuesta y la entrevista, aplicada al personal de la empresa, cuyos
resultados evidenciaron que esta organización no tiene una política de crédito adecuada ni
documentada, no siempre se cumple la misma, porque se maneja por la experiencia y puede
ser modificada por el Gerente o Administrador, en el caso de ciertos clientes que son
considerados importantes para el negocio, por el volumen de compras que realizan
periódicamente con la compañía, además que el personal de ventas y cobranzas no ha recibido
capacitado en materia de gestión del riesgo crediticio, observándose limitaciones en la
evaluación del proceso crediticio y de cobranzas, por la falta de métodos para la evaluación del
riesgo crediticio del cliente que solicita la venta con facilidades de pago. La propuesta se
fundamentó en la implementación del control interno de los procesos crediticios y de
cobranzas, porque se obtuvo un crecimiento de la cartera de crédito en 18,14%, el cual presentó
como resultados, una calificación del 33% para el ambiente de control, 48% para monitoreo y
seguimiento, 50% para evaluación del riesgo, 52% para información y comunicación y 50%
para actividades de control. En conclusión, se requieren controles efectivos para fortalecer el
proceso de administración de cartera en la importadora.
The present investigation aimed to determine the relationship between internal control and portfolio management in commercial companies, taking the case of Importadora San Vicente. For this purpose, the descriptive, qualitative and quantitative methodology was chosen, using the survey and the interview, applied to the company's personnel, whose results showed that this organization does not have an adequate or documented credit policy, it is not always met the same, because it is managed by experience and can be modified by the Manager or Administrator, in the case of certain clients that are considered important for the business, by the volume of purchases made periodically with the company, in addition to the personnel of Sales and collections have not received training in credit risk management, observing limitations in the evaluation of the credit process and collections, due to the lack of methods for assessing the credit risk of the client requesting the sale with payment facilities. The proposal was based on the implementation of internal control of credit and collection processes, because a credit portfolio growth of 18.14% was obtained, which presented, as a result, a 33% rating for the control environment, 48% for monitoring and follow-up, 50% for risk assessment, 52% for information and communication and 50% for control activities. In conclusion, effective controls are required to strengthen the portfolio management process in the importer.
The present investigation aimed to determine the relationship between internal control and portfolio management in commercial companies, taking the case of Importadora San Vicente. For this purpose, the descriptive, qualitative and quantitative methodology was chosen, using the survey and the interview, applied to the company's personnel, whose results showed that this organization does not have an adequate or documented credit policy, it is not always met the same, because it is managed by experience and can be modified by the Manager or Administrator, in the case of certain clients that are considered important for the business, by the volume of purchases made periodically with the company, in addition to the personnel of Sales and collections have not received training in credit risk management, observing limitations in the evaluation of the credit process and collections, due to the lack of methods for assessing the credit risk of the client requesting the sale with payment facilities. The proposal was based on the implementation of internal control of credit and collection processes, because a credit portfolio growth of 18.14% was obtained, which presented, as a result, a 33% rating for the control environment, 48% for monitoring and follow-up, 50% for risk assessment, 52% for information and communication and 50% for control activities. In conclusion, effective controls are required to strengthen the portfolio management process in the importer.
Descripción
Palabras clave
ADMINISTRACIÓN, CARTERA, CRÉDITO, COBRANZAS