Control interno en tesorería y su incidencia en la liquidez de la empresa LIDERCOMPANY S.A.
Fecha
2023-08
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Universidad de Guayaquil: Facultad de Ciencias Administrativas
Resumen
La investigación surgió de la incidencia existente en los niveles de liquidez que tiene la empresa
Lidercompany S.A., debido a falencias al momento de disponer de recursos financieros para
cumplir con sus acreedores, generando un impacto en la operatividad empresarial. El objetivo de
la investigación fue desarrollar estrategias enfocadas en fortalecer el control interno en tesorería
que contribuya en mejorar la liquidez de la empresa Lidercompany S.A. La metodología aplicada
fue diseño de corte transversal, el alcance fue descriptivo, enfoque mixto, los tipos de
investigación fueron documental y de campo, método científico, aplicando las técnicas de
entrevista, observación y análisis documental. La conclusión del trabajo de investigación fueron
debilidades en el control interno de tesorería y la incidencia en la liquidez de Lidercompany S.A.
The investigation arose from the existing incidence in the liquidity levels of the company Lidercompany S.A., due to failures at the time of having financial resources to comply with its creditors, generating an impact on business operations. The objective of the research was to develop strategies focused on strengthening internal control in treasury that contributes to improving the liquidity of the company Lidercompany S.A. The applied methodology was crosssectional design, the scope was descriptive, mixed approach, the types of research were documentary and field, scientific method, applying interview, observation and documentary analysis techniques. The conclusion of the investigation work was weaknesses in the internal control of treasury and the incidence in the liquidity of Lidercompany S.A.
The investigation arose from the existing incidence in the liquidity levels of the company Lidercompany S.A., due to failures at the time of having financial resources to comply with its creditors, generating an impact on business operations. The objective of the research was to develop strategies focused on strengthening internal control in treasury that contributes to improving the liquidity of the company Lidercompany S.A. The applied methodology was crosssectional design, the scope was descriptive, mixed approach, the types of research were documentary and field, scientific method, applying interview, observation and documentary analysis techniques. The conclusion of the investigation work was weaknesses in the internal control of treasury and the incidence in the liquidity of Lidercompany S.A.
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Palabras clave
CONTROL INTERNO, ESTADOS FINANCIEROS, LIQUIDEZ, TESORERÍA