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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| Format: | bachelorThesis |
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2023
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| Accés en línia: | http://dspace.utb.edu.ec/handle/49000/15333 |
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Afegir etiqueta | _version_ | 1858410332497641472 |
|---|---|
| author | Mazacon Cando, Jennifer Anahi |
| author_facet | Mazacon Cando, Jennifer Anahi |
| author_role | author |
| collection | Repositorio Universidad Técnica de Babahoyo |
| dc.contributor.none.fl_str_mv | Mosquera Sandoval, Diana Cecibel |
| dc.creator.none.fl_str_mv | Mazacon Cando, Jennifer Anahi |
| dc.date.none.fl_str_mv | 2023-11-16T22:42:29Z 2023-11-16T22:42:29Z 2023 |
| dc.format.none.fl_str_mv | 41 p. application/pdf |
| dc.identifier.none.fl_str_mv | http://dspace.utb.edu.ec/handle/49000/15333 |
| dc.language.none.fl_str_mv | es |
| dc.publisher.none.fl_str_mv | Babahoyo: UTB-FAFI. 2023 |
| dc.rights.none.fl_str_mv | Atribución-NoComercial-SinDerivadas 3.0 Ecuador http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ info:eu-repo/semantics/openAccess |
| dc.source.none.fl_str_mv | reponame:Repositorio Universidad Técnica de Babahoyo instname:Universidad Técnica de Babahoyo instacron:UTB |
| dc.subject.none.fl_str_mv | Control Financiero Análisis Financiero Estados Financieros Razones Financieras Y Gestión De Cobranza |
| dc.title.none.fl_str_mv | Procesos de control financiero en la Empresa Agroquimicos Futuragro del cantón Mocache en los periodos 2021-2022 |
| dc.type.none.fl_str_mv | info:eu-repo/semantics/publishedVersion info:eu-repo/semantics/bachelorThesis |
| description | 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 |
| eu_rights_str_mv | openAccess |
| format | bachelorThesis |
| id | UTB_fed534d44a78b14d76b097b35eaefd64 |
| instacron_str | UTB |
| institution | UTB |
| instname_str | Universidad Técnica de Babahoyo |
| language_invalid_str_mv | es |
| network_acronym_str | UTB |
| network_name_str | Repositorio Universidad Técnica de Babahoyo |
| oai_identifier_str | oai:dspace.utb.edu.ec:49000/15333 |
| publishDate | 2023 |
| publisher.none.fl_str_mv | Babahoyo: UTB-FAFI. 2023 |
| reponame_str | Repositorio Universidad Técnica de Babahoyo |
| repository.mail.fl_str_mv | . |
| repository.name.fl_str_mv | Repositorio Universidad Técnica de Babahoyo - Universidad Técnica de Babahoyo |
| repository_id_str | 0 |
| rights_invalid_str_mv | Atribución-NoComercial-SinDerivadas 3.0 Ecuador http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ |
| spelling | Procesos de control financiero en la Empresa Agroquimicos Futuragro del cantón Mocache en los periodos 2021-2022Mazacon Cando, Jennifer AnahiControl FinancieroAnálisis FinancieroEstados FinancierosRazones Financieras Y Gestión De CobranzaThe 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 creditsThe 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 creditsEl estudio de caso se realizó en la Empresa Agroquímicos Futuragro del cantón Mocache con el objetivo de analizar los procesos de control financiero de la empresa, mediante la aplicación de un cuestionario de control interno. La metodología empleada fue: enfoque cuantitativo, investigación de campo y documental, método inductivo, así como técnica de entrevista por medio de un cuestionario de control interno, dirigida al contador y análisis documental de la información de financiera. Los resultados fueron que, la empresa Agroquímicos Futuragro cuenta con un riesgo de control financiero moderado con un 55% de la calificación total con respecto a los componentes evaluados; la empresa cuenta con ciertas políticas para otorgar créditos, pero no se encuentran establecidas de manera formal; Agroquímicos Futuragro tardó 53 días para hacer efectiva las cobranzas por ventas a créditos que había realizado en 2021, dicho comportamiento se mantuvo para el 2022; la empresa en el año 2021 tardó 97 días para cancelar sus obligaciones financieras; mientras que en el 2022 el tiempo fue de 144 días; es decir, 47 días más. Como conclusiones, Agroquímicos Futuragro no cuenta con un manual de procedimientos para efectuar decisiones de inversión, las acciones de compra se encuentran centralizadas en el propietario de la empresa y carecen de evaluaciones técnicas. La gestión de cobranza de la organización no posee lineamientos establecidos de manera formal y ha omitido la importancia del análisis de la situación financiera empresarial cuando se otorgan créditos.Babahoyo: UTB-FAFI. 2023Mosquera Sandoval, Diana Cecibel2023-11-16T22:42:29Z2023-11-16T22:42:29Z2023info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesis41 p.application/pdfhttp://dspace.utb.edu.ec/handle/49000/15333esAtribución-NoComercial-SinDerivadas 3.0 Ecuadorhttp://creativecommons.org/licenses/by-nc-nd/3.0/ec/info:eu-repo/semantics/openAccessreponame:Repositorio Universidad Técnica de Babahoyoinstname:Universidad Técnica de Babahoyoinstacron:UTB2023-11-17T08:01:29Zoai:dspace.utb.edu.ec:49000/15333Institucionalhttp://dspace.utb.edu.ec/Universidad públicahttps://utb.edu.ec/http://dspace.utb.edu.ec/oai.Ecuador...opendoar:02026-02-28T22:20:25.033859Repositorio Universidad Técnica de Babahoyo - Universidad Técnica de Babahoyotrue |
| spellingShingle | Procesos de control financiero en la Empresa Agroquimicos Futuragro del cantón Mocache en los periodos 2021-2022 Mazacon Cando, Jennifer Anahi Control Financiero Análisis Financiero Estados Financieros Razones Financieras Y Gestión De Cobranza |
| status_str | publishedVersion |
| title | Procesos de control financiero en la Empresa Agroquimicos Futuragro del cantón Mocache en los periodos 2021-2022 |
| title_full | Procesos de control financiero en la Empresa Agroquimicos Futuragro del cantón Mocache en los periodos 2021-2022 |
| title_fullStr | Procesos de control financiero en la Empresa Agroquimicos Futuragro del cantón Mocache en los periodos 2021-2022 |
| title_full_unstemmed | Procesos de control financiero en la Empresa Agroquimicos Futuragro del cantón Mocache en los periodos 2021-2022 |
| title_short | Procesos de control financiero en la Empresa Agroquimicos Futuragro del cantón Mocache en los periodos 2021-2022 |
| title_sort | Procesos de control financiero en la Empresa Agroquimicos Futuragro del cantón Mocache en los periodos 2021-2022 |
| topic | Control Financiero Análisis Financiero Estados Financieros Razones Financieras Y Gestión De Cobranza |
| url | http://dspace.utb.edu.ec/handle/49000/15333 |