Adopción de control interno en el área de cobranza en el emprendimiento lbrand Guayaquil
Fecha
2022-09
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Universidad de Guayaquil: Facultad de Ciencias Administrativas
Resumen
En el emprendimiento LBrand no gestiona de manera adecuada el otorgar crédito a sus clientes, lo que ocasiona problemas de liquidez. Esta investigación nace con el fin de plantear políticas que permitan llevar procesos efectivos para recuperar la cartera vencida. Para esto se llevó a cabo una investigación descriptiva, no experimental, transversal exploratoria y el método hipotético-deductivo para observar y comprobar la hipótesis, asimismo la técnica de investigación que se aplicó fue el cuestionario dirigido a los empleados de la empresa. Como conclusión se determina que no se realiza un seguimiento adecuado de las cuentas por cobrar ni dispone de normativas que controlen los procedimientos. Se planteó como propuesta adoptar control interno para las cuentas por cobrar, porque es un cambio positivo para la gestión de cobranza y poder prevenir riesgos de la cartera en mora proveyendo así seguridad a sus empleados, detectar errores a tiempo e incrementar los ingresos.
LBrand does not adequately manage the granting of credit to its clients, which causes liquidity problems. The purpose of this research is to propose policies that allow effective processes to recover the overdue portfolio. For this purpose, a descriptive, non-experimental, exploratory transversal research was carried out, using the hypothetical-deductive method to observe and test the hypothesis, and the research technique applied was the questionnaire addressed to the company's employees. In conclusion, it was determined that there is no adequate follow-up of accounts receivable and there are no regulations to control the procedures. It was proposed to adopt internal control for accounts receivable, because it is a positive change for the collection management and to be able to prevent risks of the portfolio in arrears, thus providing security to its employees, detect errors in time and increase revenues.
LBrand does not adequately manage the granting of credit to its clients, which causes liquidity problems. The purpose of this research is to propose policies that allow effective processes to recover the overdue portfolio. For this purpose, a descriptive, non-experimental, exploratory transversal research was carried out, using the hypothetical-deductive method to observe and test the hypothesis, and the research technique applied was the questionnaire addressed to the company's employees. In conclusion, it was determined that there is no adequate follow-up of accounts receivable and there are no regulations to control the procedures. It was proposed to adopt internal control for accounts receivable, because it is a positive change for the collection management and to be able to prevent risks of the portfolio in arrears, thus providing security to its employees, detect errors in time and increase revenues.
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Palabras clave
CONTROL INTERNO, INGRESOS, LIQUIDEZ, RIESGOS, GESTIÓN DE COBRANZA
Citación
APA