Control interno del rubro cuentas por cobrar de la Empresa Constructora Toasan S.A ubicada en el cantón Montalvo en el periodo 2022.

The present work is centered on the analysis of the accounts receivable of the company Constructora Toasan S.A., which is dedicated to the wholesale of construction materials. Accounts receivable are crucial for the company, since they represent the money owed for its sales and require an effective internal control. A good control of accounts receivable facilitates decision making and the growth of the company, while a poor control can negatively affect profitability and cause difficulties in payments. The central problem is the inadequate internal control of accounts receivable in Constructora Toasan S.A., therefore, it seeks to establish more effective internal credit policies, focused on identifying the possible causes and consequences of a deficient internal control system in accounts receivable. The research focuses on using a descriptive and explanatory approach without manipulating the study variable, based on a deductive method to identify the causes of the problems in relation to the methodology applied this is given in a quantitative manner which includes accounting data and surveys. Finally, we emphasize that an efficient, effective and integral internal control of these accounts would boost the growth and efficiency of the company, in addition to improving the application of policies and control standards in the collection of outstanding debts. The structuring of controls and the commitment of the clients to perform the necessary controls and procedures for the collection of outstanding debts would be a key factor in the company's growth and efficiency.

• Հիմնական հեղինակ: Cabezas Bandera, Bryan Ariel (author)
• Ձևաչափ: bachelorThesis
• Հրապարակվել է: 2023
• Խորագրեր: Control Interno; Cuentas por Cobrar; Pagos; Clientes; Eficiencia; Rentabilidad
• Առցանց հասանելիություն: http://dspace.utb.edu.ec/handle/49000/15097