Control interno de la cuenta caja y su efecto en la liquidez y razonabilidad de la información financiera en la estación de servicios R&R Servicios S.A. de la ciudad de Portoviejo
Internal control of the cash account and its effect on the liquidity and reasonableness of the financial information at estación de servicios R&R Servicios S.A. from the city of Portoviejo
| dc.creator | Rodríguez-Vélez, Carmen Analee | |
| dc.creator | Loor-Alcívar, Iliana | |
| dc.date | 2019-07-09 | |
| 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/142 | |
| dc.identifier.uri | https://repositorioslatinoamericanos.uchile.cl/handle/2250/8073434 | |
| dc.description | Servir un adecuado mecanismo de control interno, con el propósito de orientar de manera oportuna y eficaz los procesos que se ejecutan diariamente en la empresa. Debido a que el control es un aspecto tan importante para las organizaciones, hoy en día se ha convertido en una necesidad imperante para lograr resultados eficientes en el ámbito operacional, administrativa y financieramente. El principal problema que aborda la empresa y que está sujeta a mayor vulnerabilidad dentro del contexto de la investigación es la recaudación del efectivo, puesto que es un rubro que se maneja a diario y no cuentan con controles adecuados para su correcta administración. Es así como, la Estación de Servicios R&R SERVICIOS S.A. carece de un control interno apropiado para el proceso de recaudación del efectivo, no contando con manuales de funciones, ni procedimientos, mucho menos con políticas que ayuden a control del dinero, el mismo que contablemente se sitúa en las cuentas caja, bancos. Por otra parte, no cuentan con un adecuado seguimiento de los resultados obtenidos durante un periodo determinado. Además, no se ha establecido de manera formal la misión y la visión de la empresa, por lo que no dispone de ideas claves hacia los propósitos y objetivos con los que debe caminar la empresa. En razón a las inconsistencias y falencias mencionadas, se procedió a realizar una estrategia de control interno a través de la descripción de funciones en un manual de las personas involucradas directamente con la custodia del efectivo, así como una manual de políticas que ayude a determinar procesos y mecanismos de control, a través de la realización de informes y aplicación de índices financieros para así evitar la fuga del dinero en efectivo. El resultado directo con la implementación de políticas y manuales consistió inicialmente en dar a conocer que se pueden mejorar los procesos en la recaudación del efectivo y medir su progresividad a través del cumplimiento de las actividades y análisis a través de indicadores financieros para evitar fuga del dinero. Palabras clave: Control interno, políticas, manuales. ABSTRACT Serve an adequate internal control mechanism for the purpose of guiding in a timely and effective manner the processes that are executed daily in the company. Because control is such an important aspect for organizations, today it has become an imperative need to achieve efficient results operationally, administratively, and financially. The main problem that the company addresses and that is subject to greater vulnerability within the context of the investigation is the collection of cash, since it is an item that is handled daily and does not have adequate controls for its correct administration. This is how, the R&R SERVICIOS S.A. It lacks an appropriate internal control for the cash collection process, not counting on function manuals or procedures, much less with policies that help control money, the same that is in the cash accounts, banks. On the other hand, they do not have adequate monitoring of the results obtained during a given period. In addition, the mission and vision of the company has not been formally established, so it does not have key ideas towards the purposes and objectives with which the company should walk. Due to the inconsistencies and shortcomings mentioned, an internal control strategy was carried out through the description of functions in a manual of the people directly involved with the custody of the cash, as well as a policy manual that helps determine processes and control mechanisms, through the realization of reports and application of financial indexes to avoid the flight of cash. The direct result with the implementation of policies and manuals consisted initially in making it known that the processes in the collection of cash can be improved and measuring its progressiveness through the fulfillment of activities and analysis through financial indicators to avoid money leakage. Keywords: Internal control, policies, manuals. Fecha de recepción: 08 de abril de 2019; Fecha de aceptación: 02 de julio de 2019; Fecha de publicación: 09 de julio de 2019. | es-ES |
| dc.description | Serve an adequate internal control mechanism for the purpose of guiding in a timely and effective manner the processes that are executed daily in the company. Because control is such an important aspect for organizations, today it has become an imperative need to achieve efficient results operationally, administratively, and financially. The main problem that the company addresses and that is subject to greater vulnerability within the context of the investigation is the collection of cash, since it is an item that is handled daily and does not have adequate controls for its correct administration. This is how, the R&R SERVICIOS S.A. It lacks an appropriate internal control for the cash collection process, not counting on function manuals or procedures, much less with policies that help control money, the same that is in the cash accounts, banks. On the other hand, they do not have adequate monitoring of the results obtained during a given period. In addition, the mission and vision of the company has not been formally established, so it does not have key ideas towards the purposes and objectives with which the company should walk. Due to the inconsistencies and shortcomings mentioned, an internal control strategy was carried out through the description of functions in a manual of the people directly involved with the custody of the cash, as well as a policy manual that helps determine processes and control mechanisms, through the realization of reports and application of financial indexes to avoid the flight of cash. The direct result with the implementation of policies and manuals consisted initially in making it known that the processes in the collection of cash can be improved and measuring its progressiveness through the fulfillment of activities and analysis through financial indicators to avoid money leakage. Keywords: Internal control, policies, manuals. | 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/142/279 | |
| dc.relation | https://publicacionescd.uleam.edu.ec/index.php/corporatum-360/article/view/142/280 | |
| dc.rights | Derechos de autor 2019 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 2 No 4 (2019): Revista Científica Arbitrada Multidisciplinaria de Ciencias Contables, Auditoría y Tributación: CORPORATUM 360.; 2-13 | en-US |
| dc.source | Revista Científica Arbitrada Multidisciplinaria de Ciencias Contables, Auditoría y Tributación: CORPORATUM 360 - ISSN: 2737-6443.; Vol. 2 Núm. 4 (2019): Revista Científica Arbitrada Multidisciplinaria de Ciencias Contables, Auditoría y Tributación: CORPORATUM 360.; 2-13 | es-ES |
| dc.source | 2737-6443 | |
| dc.title | Control interno de la cuenta caja y su efecto en la liquidez y razonabilidad de la información financiera en la estación de servicios R&R Servicios S.A. de la ciudad de Portoviejo | es-ES |
| dc.title | Internal control of the cash account and its effect on the liquidity and reasonableness of the financial information at estación de servicios R&R Servicios S.A. from the city of Portoviejo | en-US |
| dc.type | info:eu-repo/semantics/article | |
| dc.type | info:eu-repo/semantics/publishedVersion | |
| dc.type | Artículo revisado por pares | es-ES |