“Control interno para el área de crédito y cobranzas de la empresa Tokelan S.A. del cantón Valencia provincia de Los Ríos año 2020”

This research work with the topic "INTERNAL CONTROL FOR THE CREDIT AND COLLECTIONS AREA OF THE COMPANY TOKELAN S.A DEL CANTÓN VALENCIA PROVINCIA DE LOS RÍOS YEAR 2020". Its main objective is to carry out an evaluation of internal control for the credit and collection area for the company Tokelan SA so that the company can achieve the proposed objectives, through this internal control it was possible to determine the risks or critical points that the company contains in the area of credits and collections, within its accounts receivable. In order to achieve the proposed objectives, the following methods and techniques were used, such as: Analytical Method and Deductive Method, since specific conclusions were formulated for the construction of the exposed results. The COSO I model tool was also used, for the application of the internal control questionnaire, in order to compile information on the 5 components of the model, resulting in deficiencies that do not allow Tokelan SA to have good control of its procedures and activities related to the granting of lots to credit due to the lack of strategies and procedures that would be established if the company had a credit and collection manual; On the other hand, financial indicators were also used to evaluate the company's collection, obtaining the following results: according to the accounts receivable report, it was found that the collection was $ 225,902, translating into a confidence level of 32% in relation to to credit sales of $ 711,731, which indicates that there is a control risk of 68%; To conclude with this research project, he proposed a manual of credit granting procedures and collection strategies that allow the recovery of the past due portfolio in the company Tokelan S.A and thus improve its processes

• 1. autor: Plua Moreira, Mario José (author)
• Kolejni autorzy: Torres Santillán, María Fernanda (author)
• Format: bachelorThesis
• Język: spa
• Wydane: 2021
• Hasła przedmiotowe: CUENTAS; EVALUAR COBRANZAS; CRÉDITO; CONTROL INTERNO
• Dostęp online: http://repositorio.utc.edu.ec/handle/27000/7194