El control interno de la cartera de crédito y su relación con la administración financiera del agro-servicio comercial arias, cantón El Empalme en el segundo semestre del 2010

The research was focused on the analysis of the incidence of internal control of credit portfolio on the Financial Administration of AGRO-SERVICE COMMERCIAL ARIAS. The problem of the study was the Financial Administration whose basic functions are identified with the investment, financing, care of resources, profitability and liquidity. The project methodology was based on exploratory research, descriptive and explanatory, the methods related to the induction and analysis; and instruments used for the collection of data were interviews, surveys and internal control questionnaires applied to process key informants. The findings of the study show weaknesses in internal control portfolio, generating concern limitations and consequences of the financial management of the company, there are major problems in the planning, organization, implementation and control of the various activities taking place. The credit management is not performing properly, portfolio delinquency is high, at which the credit risk is considerable, and lack the necessary provisions to cover possible bad loan with. It seems appropriate to present an Organization and Functions Manual for implementation in Commercial Arias to help strengthen the comprehensive functions of the entity and especially the performance of the internal control activities portfolio, financial management and administration general.

• Հիմնական հեղինակ: Arias Vélez, Lisseth Tatiana (author)
• Ձևաչափ: bachelorThesis
• Լեզու: spa
• Հրապարակվել է: 2013
• Խորագրեր: Control interno de la cartera de crédito; Administración financiera del agro-servicio
• Առցանց հասանելիություն: http://repositorio.uteq.edu.ec/handle/43000/4305