Contabilidad y Auditoria

Permanent URI for this collectionhttp://repositorio.uta.edu.ec/handle/123456789/985

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Author: search.filters.author.Salazar Castro, Jennifer LizethSubject: search.filters.subject.COBRANZAS

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    Actividades de control interno en el manejo de efectivo y sus equivalentes en las cobranzas de la empresa MEGAPROFER S.A. de la ciudad de Ambato
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-07) Salazar Castro, Jennifer Lizeth; DT - Tobar Vasco, Guido Hernán
    The purpose of this case analysis is to design a management model based on internal control activities such as credit and collection policies, processes and procedures, in order to have greater control and custody in the management of cash and its equivalents in the company MEGAPROFER SA, dedicated to the wholesale and retail sale of hardware. The entire process of collections is analyzed to identify the existence of past due balances, since they are for various cases as: returns, breach of deadlines, prices not agreed or most alarming, collections not reported by the collector, in this way the importance of the present Study, the company needs a solid management model as a tool for administrative and operational control in the area of credit and collections, starting from the granting of credits to the recovery of clients, so top management will have information for decision making alone. With the implementation of the proposal, it is intended to achieve various controls that guide the fulfillment of business objectives, such as profitability, portfolio recovery, customer service, etc., and for its fulfillment provides an effective and complete guide for the designation of Actions to be executed, in order to reduce open portfolio balances. With this background, it has been decided to carry out the present work in order to reduce overdue balances and obtain financial information, clear and reliable in MEGAPROFER S.A.