Diseño de manual de control interno en el departamento de cobranzas de Nagel S.A.
Fecha
2018
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Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
En todo el mundo, las empresas tienen como objetivo resguardar los recursos de la empresa para evitar pérdidas por fraude o negligencia, así también detectar las desviaciones que se presenten en la empresa y que puedan afectar al cumplimiento de los objetivos de la misma, por lo cual el control interno es fundamental para cualquier empresa, ya sea pequeña, mediana o grande. Las medidas para las problemáticas que se dan, se describen en los procedimientos y normas que se encierran en los diseños de sistema de control interno, tanto para las empresas públicas y privadas; estos procedimientos se aplican para obtener un mejor cumplimiento de los objetivos de cada empresa y así, se optimicen los recursos y mejore la productividad de las empresas. Las empresas deben analizar constantemente sus departamentos, en especial, el departamento de cobranza, que es en teoría, el corazón de la empresa. El control interno aplicado en las empresas permite que las metas se cumplan y que mejore el desempeño, rentabilidad y, además, prevenir la pérdida de recursos y mejorar la información financiera. La empresa privada NAGEL S.A., actualmente necesita una reforma en el departamento de cobranzas, por lo cual, el objetivo de este proyecto es crear un diseño de control interno para dicha área, un sistema de control interno, donde se desarrollen procesos y procedimientos que ayuden al desarrollo adecuado de sus actividades, generando una información útil y necesaria bajo medidas de
seguridad, control y objetivos de la entidad, para así, contrarrestar las pérdidas constantes que ya se están obteniendo.
Throughout the world, companies aim to safeguard the company's resources to avoid losses due to fraud or negligence, as well as to detect deviations that arise in the company and that may affect the fulfillment of the company's objectives. Which internal control is fundamental for any company, be it small, medium or large. The measures for the problems that are given are described in the procedures and norms that are included in the designs of the internal control system, both for public and private companies; these procedures are applied to obtain a better fulfillment of the objectives of each company and thus, resources are optimized and companies' productivity is improved. Companies must constantly analyze their departments, especially the collection department, which is, in theory, the heart of the company. The internal control applied in companies allows the goals to be met and to improve performance, profitability and, in addition, prevent the loss of resources and improve financial information. The private company NAGEL SA, currently needs a reform in the collections department, therefore, the objective of this project is to create an internal control design for that area, an internal control system, where processes and procedures are developed to help to the adequate development of its activities, generating useful and necessary information under security measures, control and objectives of the entity, in order to counteract the constant losses that are already being obtained.
Throughout the world, companies aim to safeguard the company's resources to avoid losses due to fraud or negligence, as well as to detect deviations that arise in the company and that may affect the fulfillment of the company's objectives. Which internal control is fundamental for any company, be it small, medium or large. The measures for the problems that are given are described in the procedures and norms that are included in the designs of the internal control system, both for public and private companies; these procedures are applied to obtain a better fulfillment of the objectives of each company and thus, resources are optimized and companies' productivity is improved. Companies must constantly analyze their departments, especially the collection department, which is, in theory, the heart of the company. The internal control applied in companies allows the goals to be met and to improve performance, profitability and, in addition, prevent the loss of resources and improve financial information. The private company NAGEL SA, currently needs a reform in the collections department, therefore, the objective of this project is to create an internal control design for that area, an internal control system, where processes and procedures are developed to help to the adequate development of its activities, generating useful and necessary information under security measures, control and objectives of the entity, in order to counteract the constant losses that are already being obtained.
Descripción
Palabras clave
MANUAL, CONTROL INTERNO, COBRANZAS, ESTRATEGIAS