Citas bibligráficas
Piedra, Y., (2024). El control interno en la gestión del área comercial y su efecto en la cobranza en la EPS Marañón S.A, 2022 [Universidad Católica Santo Toribio de Mogrovejo]. http://hdl.handle.net/20.500.12423/7659
Piedra, Y., El control interno en la gestión del área comercial y su efecto en la cobranza en la EPS Marañón S.A, 2022 []. PE: Universidad Católica Santo Toribio de Mogrovejo; 2024. http://hdl.handle.net/20.500.12423/7659
@misc{renati/1106761,
title = "El control interno en la gestión del área comercial y su efecto en la cobranza en la EPS Marañón S.A, 2022",
author = "Piedra Peña, Yohana Liset",
publisher = "Universidad Católica Santo Toribio de Mogrovejo",
year = "2024"
}
The present investigation focuses on the management of the internal control of the commercial area of the Water and Sanitation Service companies because clients do not comply with their monthly payments for the service, filing complaints, so collection is harmed, the purpose of The research is to evaluate and improve the use of EPS resources, and make financial and administrative management efficient; thus increasing the performance levels of the entity. The general objective of the investigation was: Manage the internal control of the commercial area and its effect on collections in the company EPS Marañón S.A. The research has a mixed approach, applied type, depending on the level it is descriptive. Because the real problems of internal control will be evaluated, the approach is not experimental, since no manipulation of the variables will be carried out, and a simple descriptive approach will be used in a transactional manner. The results are the following: The general aspects of the company were known, the different processes of the commercial area were described and deficiencies were identified such as, outdated cadastre, disorder in taking readings. In addition, the reliability of internal control is considered to be 61%; Management ratios were obtained to evaluate the efficiency of commercial management, determining that they do not have a good rotation of accounts receivable and payable. Finally, it is concluded that the company does not have reliable internal control and that its collection management is not efficient, for which internal control policies are developed.
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