Sistema de control interno y su incidencia en la gestión de cobranzas de la cooperativa de ahorro y crédito de la pequeña empresa de Cotopaxi cacpeco ltda., cantón Quevedo año 2018 - 2019
Internal control is a comprehensive process that allows achieving the objectives of a company with established budgets, minimizing any risk involved in achieving goals, the main objective of this research is to assess the incidence of the internal control system in collection management of the Coope...
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| Tipo de recurso: | tesis de maestría |
| Estado: | Versión publicada |
| Fecha de publicación: | 2020 |
| País: | Ecuador |
| Institución: | Universidad Técnica Estatal de Quevedo |
| Repositorio: | Repositorio Universidad Técnica Estatal de Quevedo |
| Idioma: | español |
| OAI Identifier: | oai:repositorio.uteq.edu.ec:43000/6233 |
| Acceso en línea: | https://repositorio.uteq.edu.ec/handle/43000/6233 |
| Access Level: | acceso abierto |
| Palabra clave: | Control interno Gestión de cobranza Procesos Cartera vencida |
| Sumario: | Internal control is a comprehensive process that allows achieving the objectives of a company with established budgets, minimizing any risk involved in achieving goals, the main objective of this research is to assess the incidence of the internal control system in collection management of the Cooperativa de Ahorro y Crédito Cacpeco Ltda. Agencia Quevedo, year 2018 - 2019, and the specific ones are to analyze the level of knowledge of the regulations by internal users in the management of credit requirements; determine the causes of budget non-compliance based on the operation of the company; verify the application of collection processes based on the objectives of the company; In order to fulfill the aforementioned objectives, an exploratory, descriptive and explanatory investigation was carried out where the results obtained were analyzed and interpreted, applying types of inductive-deductive, historical-logical and statistical methodology, which allowed for a reflective and critical analysis to reach the truth, also using research techniques such as observation, interview, survey, internal control questionnaire, which were applied according to the established sample, for subsequent tabulation and analysis of the results, where the causes of the weak could be determined management of the collection process of the cooperative CACPECO LTDA. as well as the findings identified in the internal control questionnaire, determining suggestions to be carried out which will strengthen the cooperative leading to the progress of the institution and its success in meeting its goals. Key Words: Internal Control, Collection Management, Processes, Overdue Portfolio, Administration. |
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