Control interno administrativo y financiero aplicado a las cuentas por cobrar, para mejorar la gestión de la empresa EYVTOURS, de la ciudad de Manta, provincia de Manabí
Internal administrative and financial control applied to accounts receivable, to improve the management of the EYVTOURS company, in the city of Manta, Manabí province
| dc.creator | Pico-Meza, Katherine Evelyn | |
| dc.creator | Hidalgo-Ávila, Argelio Antonio | |
| dc.date | 2018-07-09 | |
| dc.date.accessioned | 2023-08-08T20:57:17Z | |
| dc.date.available | 2023-08-08T20:57:17Z | |
| dc.identifier | https://publicacionescd.uleam.edu.ec/index.php/corporatum-360/article/view/139 | |
| dc.identifier.uri | https://repositorioslatinoamericanos.uchile.cl/handle/2250/8073431 | |
| dc.description | Pretende desarrollar un manual de políticas y procedimientos de cuentas por cobrar en el área de créditos y cobranzas de la empresa EYVTOURS S.A., teniendo como principal objetivo mejorar la gestión administrativa - financiera a través de la implementación del manual, que servirá como guía en las operaciones. La empresa EYVTOURS S.A. es una agencia de viajes y operadora turística, la cual al no poseer un sistema de control interno del manejo de las cuentas por cobrar se está viendo afectada financieramente por los valores no recuperados de las deudas de los clientes, producido por la falta de procedimientos documentados y guiados, causando procesos ineficientes. El método empleado en la investigación es el analítico, con el cual se identificaron los factores que afectan el manejo de las cuentas por cobrar y se analizaron cada una de las áreas involucradas. Por su parte, las técnicas que permitieron conocer los procesos, actividades y opiniones de quienes laboran en la compañía, son la observación, entrevistas y encuestas. Lo planteado, permitirá a la organización llevar a cabo controles en el cumplimiento de los procesos y políticas de las cuentas por cobrar, permitiendo obtener como resultados la recuperación de cartera en las fechas establecidas y tomar decisiones a tiempo para la solución de los problemas presentados en este componente financiero tan importante. Palabras clave: Manual de políticas, cobros y técnicas. ABSTRACT It intends to develop a manual of policies and procedures for accounts receivable in the area of credits and collections of the company EYVTOURS S.A., with the main objective of improving administrative and financial management through the implementation of the manual that will serve as a guide in operations. The company EYVTOURS S.A. is a travel agency and tour operator, which, since it does not have an internal control system for the management of accounts receivable, is being financially affected by the unrecovered values of the debts of the clients, produced by the lack of documented procedures and guided, causing inefficient processes. The method used in the investigation is the analytical one, with which the factors that affect the management of accounts receivable were identified and each of the areas involved were analyzed. On the other hand, the techniques that allowed us to know the processes, activities, and opinions of those who work in the company, are observation, interviews, and surveys. The above will allow the organization to carry out controls in compliance with the processes and policies of accounts receivable, allowing the recovery of the portfolio to be obtained on the established dates and make decisions in time to solve the problems presented in this very important financial component. Keywords: Policy Manual, charges and techniques. Fecha de recepción: 18 de abril de 2018; Fecha de aceptación: 05 de julio de 2018; Fecha de publicación: 09 de julio de 2018. | es-ES |
| dc.description | It intends to develop a manual of policies and procedures for accounts receivable in the area of credits and collections of the company EYVTOURS S.A., with the main objective of improving administrative and financial management through the implementation of the manual that will serve as a guide in operations. The company EYVTOURS S.A. is a travel agency and tour operator, which, since it does not have an internal control system for the management of accounts receivable, is being financially affected by the unrecovered values of the debts of the clients, produced by the lack of documented procedures and guided, causing inefficient processes. The method used in the investigation is the analytical one, with which the factors that affect the management of accounts receivable were identified and each of the areas involved were analyzed. On the other hand, the techniques that allowed us to know the processes, activities, and opinions of those who work in the company, are observation, interviews, and surveys. The above will allow the organization to carry out controls in compliance with the processes and policies of accounts receivable, allowing the recovery of the portfolio to be obtained on the established dates and make decisions in time to solve the problems presented in this very important financial component. Keywords: Policy Manual, charges and techniques. | en-US |
| dc.format | application/pdf | |
| dc.format | text/troff | |
| dc.language | spa | |
| dc.publisher | Editorial Universitario ULEAM | es-ES |
| dc.relation | https://publicacionescd.uleam.edu.ec/index.php/corporatum-360/article/view/139/272 | |
| dc.relation | https://publicacionescd.uleam.edu.ec/index.php/corporatum-360/article/view/139/273 | |
| dc.rights | Derechos de autor 2018 Revista Científica Arbitrada Multidisciplinaria de Ciencias Contables, Auditoría y Tributación: CORPORATUM 360 - ISSN: 2737-6443. | es-ES |
| dc.rights | http://creativecommons.org/licenses/by-nc-sa/4.0 | es-ES |
| dc.source | Revista Científica Arbitrada Multidisciplinaria de Ciencias Contables, Auditoría y Tributación: CORPORATUM 360 - ISSN: 2737-6443.; Vol 1 No 2 (2018): Revista Científica Arbitrada Multidisciplinaria de Ciencias Contables, Auditoría y Tributación: CORPORATUM 360.; 21-28 | en-US |
| dc.source | Revista Científica Arbitrada Multidisciplinaria de Ciencias Contables, Auditoría y Tributación: CORPORATUM 360 - ISSN: 2737-6443.; Vol. 1 Núm. 2 (2018): Revista Científica Arbitrada Multidisciplinaria de Ciencias Contables, Auditoría y Tributación: CORPORATUM 360.; 21-28 | es-ES |
| dc.source | 2737-6443 | |
| dc.title | Control interno administrativo y financiero aplicado a las cuentas por cobrar, para mejorar la gestión de la empresa EYVTOURS, de la ciudad de Manta, provincia de Manabí | es-ES |
| dc.title | Internal administrative and financial control applied to accounts receivable, to improve the management of the EYVTOURS company, in the city of Manta, Manabí province | en-US |
| dc.type | info:eu-repo/semantics/article | |
| dc.type | info:eu-repo/semantics/publishedVersion | |
| dc.type | Artículo revisado por pares | es-ES |