Control interno de los rubros cuentas por cobrar de la constructora conciviales de la ciudad de pueblo viejo en los años 2020-2021

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.

• Egile nagusia: Aguirre Sarmiento, Michelle Elizabeth (author)
• Formatua: bachelorThesis
• Argitaratua: 2023
• Gaiak: Cuentas por cobrar; Control; Control Interno; Proceso De Cobranza; Políticas De Crédito
• Sarrera elektronikoa: http://dspace.utb.edu.ec/handle/49000/15378