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Control interno en las cuentas por pagar de la distribuidora Touma S.A. Ditosa de la ciudad de Babahoyo, periodo 2020 – 2021.
| dc.contributor.advisor | Paredes Tobar, Javier Antonio | |
| dc.contributor.author | Obando Vera, Ariel Alfredo | |
| dc.date.accessioned | 2023-05-30T14:44:28Z | |
| dc.date.available | 2023-05-30T14:44:28Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/14062 | |
| dc.description | Having an efficient internal control system in the accounts payable area is crucial for ensuring reliability and effectiveness in financial management of companies. The lack of a clearly defined process for managing current and non-current accounts payable in most companies makes it difficult to implement activities such as timely bank reconciliation and financial statement preparation. It is important to note that internal control is essential to ensure the reliability and accuracy of the financial and accounting information of the company. The investigation will analyze existing policies and processes, identify factors contributing to inefficiencies in accounts payable management, and propose specific recommendations to strengthen internal control in this critical area. This will help improve financial management, optimize resources, and ensure sustainability. A combined methodology of quantitative and qualitative approaches was used. The quantitative methodology allowed for analysis of quantifiable variables, while the qualitative approach focused on context and structural situations. The deductive method was applied to study the activities and administrative processes of the company and obtain as much information as possible. A descriptive investigation was conducted and interviews were conducted with the company representative to obtain precise and detailed information. A combination of quantitative and qualitative methods were used to obtain a complete picture of the company's accounts payable situation. | es_ES |
| dc.description | Having an efficient internal control system in the accounts payable area is crucial for ensuring reliability and effectiveness in financial management of companies. The lack of a clearly defined process for managing current and non-current accounts payable in most companies makes it difficult to implement activities such as timely bank reconciliation and financial statement preparation. It is important to note that internal control is essential to ensure the reliability and accuracy of the financial and accounting information of the company. The investigation will analyze existing policies and processes, identify factors contributing to inefficiencies in accounts payable management, and propose specific recommendations to strengthen internal control in this critical area. This will help improve financial management, optimize resources, and ensure sustainability. A combined methodology of quantitative and qualitative approaches was used. The quantitative methodology allowed for analysis of quantifiable variables, while the qualitative approach focused on context and structural situations. The deductive method was applied to study the activities and administrative processes of the company and obtain as much information as possible. A descriptive investigation was conducted and interviews were conducted with the company representative to obtain precise and detailed information. A combination of quantitative and qualitative methods were used to obtain a complete picture of the company's accounts payable situation. | es_ES |
| dc.description.abstract | La importancia de contar con un sistema de control interno eficiente en el área de cuentas por pagar en las empresas para garantizar la confiabilidad y la eficacia en la gestión financiera. La falta de un proceso claramente definido para la gestión de las cuentas por pagar corrientes y no corrientes en la mayoría de las empresas hace que sea difícil implementar actividades como la conciliación bancaria oportuna y la presentación de estados financieros. Es importante destacar que el control interno es esencial para garantizar la confiabilidad y veracidad de la información financiera y contable de la empresa. La investigación permitirá analizar las políticas y procesos existentes, identificar los factores que contribuyan a las ineficiencias en la gestión de las cuentas por pagar y proponer recomendaciones específicas para fortalecer el control interno en esta área crítica. Esto ayudará a mejorar su gestión financiera, optimizar sus recursos y garantizar su sostenibilidad. Se utilizó una metodología combinada de enfoques cuantitativos y cualitativos. La metodología cuantitativa permitió analizar variables cuantificables, mientras que la cualitativa se enfocó en el contexto y situaciones estructurales. Se aplicó el método deductivo para estudiar las actividades y procesos administrativos de la empresa y obtener la mayor cantidad de información posible. Se utilizó una investigación descriptiva y se realizaron entrevistas al representante de la empresa para obtener información precisa y detallada. Se utilizan una combinación de métodos cuantitativos y cualitativos para obtener una visión completa de la situación de las cuentas por pagar de la empresa. | es_ES |
| dc.format.extent | 39 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2023 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Control | es_ES |
| dc.subject | Interno | es_ES |
| dc.subject | Gestión | es_ES |
| dc.subject | Cuentas | es_ES |
| dc.subject | Pagar | es_ES |
| dc.title | Control interno en las cuentas por pagar de la distribuidora Touma S.A. Ditosa de la ciudad de Babahoyo, periodo 2020 – 2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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