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Control interno de los rubros cuentas por cobrar de la constructora conciviales de la ciudad de pueblo viejo en los años 2020-2021
dc.contributor.advisor | Laje Montoya, José Stalin | |
dc.contributor.author | Aguirre Sarmiento, Michelle Elizabeth | |
dc.date.accessioned | 2023-11-17T19:20:08Z | |
dc.date.available | 2023-11-17T19:20:08Z | |
dc.date.issued | 2023 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15378 | |
dc.description | This case study deals with the internal control of accounts receivable items at Constructora Cociviales during the years 2020-2021, based on the importance they represent in the financial and operational health of any company. Therefore, the objective of this work is to analyze the internal control of the accounts receivable items in Constructora Cociviales for the years 2020-2021, by reviewing the company's accounting information. In addition, it was framed under the research line "Financial, Administrative, Tax Management, Audit and Control" and the "Audit and Control" subline, which allowed for the systematic and objective evaluation of the effectiveness of internal procedures in the control of the accounts receivable. Likewise, the qualitative and quantitative research method was used, because these approaches provide a holistic and in-depth vision of the management and effectiveness of internal control in this specific area at Constructora Cociviales in the aforementioned periods. In addition, the type of descriptive research was implemented, which will focus on detailing and describing the current characteristics and procedures implemented in the company. Finally, the development of this work allowed us to draw relevant conclusions and recommendations regarding the accounts receivable category of the construction company. | es_ES |
dc.description | This case study deals with the internal control of accounts receivable items at Constructora Cociviales during the years 2020-2021, based on the importance they represent in the financial and operational health of any company. Therefore, the objective of this work is to analyze the internal control of the accounts receivable items in Constructora Cociviales for the years 2020-2021, by reviewing the company's accounting information. In addition, it was framed under the research line "Financial, Administrative, Tax Management, Audit and Control" and the "Audit and Control" subline, which allowed for the systematic and objective evaluation of the effectiveness of internal procedures in the control of the accounts receivable. Likewise, the qualitative and quantitative research method was used, because these approaches provide a holistic and in-depth vision of the management and effectiveness of internal control in this specific area at Constructora Cociviales in the aforementioned periods. In addition, the type of descriptive research was implemented, which will focus on detailing and describing the current characteristics and procedures implemented in the company. Finally, the development of this work allowed us to draw relevant conclusions and recommendations regarding the accounts receivable category of the construction company. | es_ES |
dc.description.abstract | El presente caso de estudio trata sobre el Control interno de los rubros de cuentas por cobrar en la Constructora Cociviales durante los Años 2020-2021, partiendo de la importancia representan en la salud financiera y operativa de cualquier empresa. Por lo cual, el objetivo del presente trabajo es el de analizar el control interno de los rubros cuentas por cobrar en la Constructora Cociviales de los años 2020-2021, mediante revisión de la información contable de la empresa. Además, se enmarcó bajo la línea de investigación “Gestión Financiera, Administrativa, Tributaria, Auditoría y Control” y la sublinea de "Auditoría y Control" las cuales permitieron evaluar de manera sistemática y objetiva la efectividad de los procedimientos internos en el control de las cuentas por cobrar. Asimismo, se empleó el método cualitativo y cuantitativo de investigación, debido a que estos enfoques brindan una visión holística y profunda sobre la gestión y eficacia del control interno en este rubro específico en la Constructora Cociviales en los periodos antes mencionados. Además, se implementó el tipo de investigación descriptiva, el cual se centró en detallar y describir las características y procedimientos actuales implementados en la empresa. Por último, es desarrollo del presente trabajo permitió sacar conclusiones y recomendaciones relevantes sobre el rubro cuentas por cobrar de la constructora. | es_ES |
dc.format.extent | 50 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 | Cuentas por cobrar | es_ES |
dc.subject | Control | es_ES |
dc.subject | Control Interno | es_ES |
dc.subject | Proceso De Cobranza | es_ES |
dc.subject | Políticas De Crédito | es_ES |
dc.title | Control interno de los rubros cuentas por cobrar de la constructora conciviales de la ciudad de pueblo viejo en los años 2020-2021 | es_ES |
dc.type | bachelorThesis | es_ES |