Evaluación de control interno para la recuperación de cartera Quifatex S.A., 2014
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2016
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El presente trabajo de tesis se dirige a desarrollar una evaluación del control interno para mejorar la recuperación de cartera de la empresa Quifatex S.A., y de esta manera proponer procedimientos que incidan en la óptima gestión y manejo de las cuentas por cobrar, por lo que su principal objetivo es brindar un instrumento útil que permita desarrollar eficientemente y fortalezca las actividades diarias de la empresa. El enfoque de esta propuesta radica en la necesidad administrativa de la empresa de manejar y recuperar la cartera de una forma eficiente, pues debido al alto nivel de ventas, es de vital importancia que las debilidades en las áreas relacionadas a esta actividad sean mitigadas. Por lo que la perspectiva de este estudio sugiere el análisis y mejoramiento de los procesos manejados cotidianamente, con el fin de brindar procedimientos que reflejen información veraz y actualizada que facilite la toma de decisiones y evite riesgos de incorrección material en la ejecución de sus operaciones
This thesis aims at developing an evaluation of internal control to improve the recovery of portfolio company Quifatex SA, and thus propose procedures that affect the optimal management and handling accounts receivable, so their main objective is to provide a useful tool that allows efficiently develop and strengthen the daily activities of the company. The focus of this proposal lies in the administrative need for the company to manage and recover the portfolio in an efficient manner, because due to the high level of sales, it is vitally important that weaknesses in areas related to this activity are mitigated. So the prospect of this study suggests the analysis and improvement of processes handled daily, in order to provide procedures that reflect accurate and current information to facilitate decision-making and avoid impropriety material risks in the execution of their operations
This thesis aims at developing an evaluation of internal control to improve the recovery of portfolio company Quifatex SA, and thus propose procedures that affect the optimal management and handling accounts receivable, so their main objective is to provide a useful tool that allows efficiently develop and strengthen the daily activities of the company. The focus of this proposal lies in the administrative need for the company to manage and recover the portfolio in an efficient manner, because due to the high level of sales, it is vitally important that weaknesses in areas related to this activity are mitigated. So the prospect of this study suggests the analysis and improvement of processes handled daily, in order to provide procedures that reflect accurate and current information to facilitate decision-making and avoid impropriety material risks in the execution of their operations
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EVALUACIÓN ECONÓMICA, RENTABILIDAD, SISTEMA ECONÓMICO, FINANZAS