PROPUESTA DE UN SISTEMA DE CONTROL INTERNO ADMINISTRATIVO Y FINANCIERO, PARA LA COOPERATIVA DE PRODUCCIÓN Y COMERCIALIZACIÓN AGROPECUARIA BALSAS

This thesis entitled "Proposal of a System for Internal Administrative and Financial Control for the Cooperative Agricultural Production and Commercialization Balsas" is developed according to the following objectives: To propose a system of internal controls to ensure the optimal use of the resources available to the cooperative, by collecting information that served as the basis for processing, also the current administrative and financial situation was diagnosed by personal interview with the directors of the company, determining the main activities, in order provide a useful tool to the Cooperative, to improve the administrative and financial processes of the institution. As a result of research in the proposed description of each of the processes both administrative and financial control by the cooperative in order to prevent fraud or human failures and loss of economic resources it is presented, safeguarding assets the entity and the same documentation required for control staff training, vacation requests, cash management, handling petty cash fund was developed. Then the internal control report in which contains the respective comments, conclusions and recommendations, as well as the manual functions and procedures with the respective flowcharts is performed, the same that will enable staff to educate themselves on the organization of their roles, responsibilities, goals, rules and procedures, helping to improve performance and fulfillment of the mission and vision for which it was created. The application of an appropriate methodology consists of methods, techniques and procedures allowed learn more about the problem of study, as in this proposal is the five elements of internal control intertwined with the operational activities of the entity develop contributing to the efficiency and effectiveness thereof. Finally, it can be concluded that the "Cooperative Agricultural Production and Marketing Balsas" does not have an internal control system that will allow proper monitoring of the daily activities of the company. Whereupon it is recommended that the Manager implements an internal control system in the administrative and financial areas that will safeguard their financial resources, to obtain reliable and timely information for decision-making to members of the cooperative.

• 1. autor: YAGUANA LARGO, PAOLA MARITZA (author)
• Format: bachelorThesis
• Język: spa
• Wydane: 2016
• Hasła przedmiotowe: BANCA Y FINANZAS; CONTROL INTERNO; ADMINISTRATIVO; COOPERATIVA
• Dostęp online: http://dspace.unl.edu.ec/jspui/handle/123456789/17314