Diseño de un manual de control interno para cuentas por cobrar en la empresa Cepsa S.A. Sucursal Guayaquil
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Fecha
2020
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Universidad de Guayaquil Facultad de Ciencias Administración
Resumen
Cepsa S.A. sucursal Guayaquil es una empresa que tiene por actividad ordinaria la venta
al por mayor y menor de productos diversos para el consumidor, especialmente la fabricación
y comercialización de lubricante, y a ofrecer diferentes tipos de servicios para vehículos y
camiones, mediante el presente proyecto tiene como objetivo diseñar un manual de control
interno para las cuentas por cobrar que permitan mejorar la liquidez de la organización, ya
que este es un problema por el cual están pasando la organización. El diseño de la
investigación del presente proyecto es realizado mediante un estudio de campo basado en la
investigación documental la cual busca recopilar información para su posterior análisis en las
diferentes áreas que forman parte del proceso de otorgamiento de crédito a los clientes, hasta
culminar el procedimiento con el cobro del mismo
Cepsa SA Guayaquil branch is a company whose main activity is the wholesale and retail sale of various products for the consumer, especially the manufacture and accessories of lubricant, since it offers different types of services for vehicles and trucks. Through this project it has As an objective to design an internal control manual for accounts receivable that improve the liquidity of the organization, this is a problem that the organization is going through. The research design of this project is carried out through a field study based on documentary research which seeks to collect information for subsequent analysis in the different areas that are part of the process of granting credit to clients, until the procedure is completed with the collection of the same.
Cepsa SA Guayaquil branch is a company whose main activity is the wholesale and retail sale of various products for the consumer, especially the manufacture and accessories of lubricant, since it offers different types of services for vehicles and trucks. Through this project it has As an objective to design an internal control manual for accounts receivable that improve the liquidity of the organization, this is a problem that the organization is going through. The research design of this project is carried out through a field study based on documentary research which seeks to collect information for subsequent analysis in the different areas that are part of the process of granting credit to clients, until the procedure is completed with the collection of the same.
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Palabras clave
DISEÑO, MANUALES, CONTROL INTERNO, CRÉDITO