Procesos de control financiero en la Empresa Agroquimicos Futuragro del cantón Mocache en los periodos 2021-2022
The case study was carried out in the Futuragro Agrochemical Company of the Mocache canton with the objective of analyzing the company's financial control processes, through the application of an internal control questionnaire. The methodology used was: quantitative approach, field and document...
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| Materyal Türü: | bachelorThesis |
| Baskı/Yayın Bilgisi: |
2023
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| Online Erişim: | http://dspace.utb.edu.ec/handle/49000/15333 |
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Etiketle | Özet: | The case study was carried out in the Futuragro Agrochemical Company of the Mocache canton with the objective of analyzing the company's financial control processes, through the application of an internal control questionnaire. The methodology used was: quantitative approach, field and documentary research, inductive method, as well as interview technique through an internal control questionnaire, aimed at the accountant and documentary analysis of financial information. The results were that the company Futuragro has a moderate financial control risk with 55% of the total rating with respect to the evaluated components; The company has certain policies for granting credit, but they are not formally established; Futuragro took 53 days to make effective the collections for credit sales that it had made in 2021, this behavior was maintained for 2022; In 2021, the company took 97 days to pay its financial obligations; while in 2022 the time was 144 days; that is, 47 more days. As conclusions, Futuragro does not have a manual of procedures to make investment decisions, purchasing actions are centralized in the owner of the company and lack technical evaluations. The organization's collection management does not have formally established guidelines and has omitted the importance of analyzing the business financial situation when granting credits |
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