Control interno del efectivo en La Ferretería Automotriz El Maestro del cantón Baba en el periodo 2022.

The importance of internal control of cash on current liabilities in the financial management of Ferretería Automotriz El Maestro in the Baba canton is explained. It is explained how adequate internal control of cash can help the company meet its financial obligations and maximize its financial benefits, while poor cash management can negatively affect financial stability and the company's ability to grow. Likewise, it is mentioned that the lack of internal control in current liabilities, especially in the accounts payable to suppliers, can generate fines, interests, and loss of credits. Internal control of cash is essential for the financial management of a company, as it allows detecting anomalies and taking preventive measures on time, this contributes to promoting responsible business practices and preventing fraud and financial errors. The study seeks to analyze the internal control of cash and current liabilities of the company to improve its financial stability and confidence in its accounting processes. The company has a moderate level of internal control of cash and cash equivalents accounts, as well as a medium level of internal control of current liabilities. Although the company has improved its ability to manage cash, it has increased its level of debt with suppliers and financial obligations. It is important that the company continues to monitor and improve its internal control of cash and its management of accounts payable to ensure that it is operating effectively and efficiently.

• 主要作者: Alarcón Velásquez, Cecilia Susana (author)
• 格式: bachelorThesis
• 出版: 2023
• 主題: Control; Interno; Efectivo; Pasivo; Corriente
• 在線閱讀: http://dspace.utb.edu.ec/handle/49000/13787