Bibliographic citations
Arellano, M., Cerrón, C., Ramón, J. (2017). Entregas a rendir cuentas y su incidencia en el estado de situación financiera y estado de resultado integral de la empresa HERSIL S.A. [Trabajo de investigación, Universidad Peruana de las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/124
Arellano, M., Cerrón, C., Ramón, J. Entregas a rendir cuentas y su incidencia en el estado de situación financiera y estado de resultado integral de la empresa HERSIL S.A. [Trabajo de investigación]. : Universidad Peruana de las Américas; 2017. http://repositorio.ulasamericas.edu.pe/handle/upa/124
@misc{renati/4150,
title = "Entregas a rendir cuentas y su incidencia en el estado de situación financiera y estado de resultado integral de la empresa HERSIL S.A.",
author = "Ramón Galán, José Antonio",
publisher = "Universidad Peruana de las Américas",
year = "2017"
}
For the elaboration of this research work was used information of an industrial company in which financial problems were found for lack of control in the Deliveries to render account. It is that the company disbursed to the personnel a significant sum of money for operating expenses mainly, but these are not rendered in a timely manner, causing the information provided by the financial statements to be unreasonable. It was detected that there was delay of surrender from the year 2015 to the date, because there are no directives that require their fulfillment. Some alternative solutions were suggested for a better control and quick decision-making, such as systematizing the process of deliveries, processing the requests for money through a system and that the approval is in electronic form, also that there is a validation that allows to detect if a personnel has pendings, disabling it to continue requesting money and to implement a policy with respect to the time limit for the surrender of expenses, this one should not be more than the thirty days and sanction labor and economically by payroll with a discount . As a result of the investigation it was determined that if the deliveries to rendered were up to date, in the Statement of Financial Position in the accounts receivable to the staff would present another figure since it is initially S/.9,054,850 being modified to S/.4,404,850 which decreases by 51.31%. Too in the Statement of Comprehensive Income were also determined, as there would be a new utility of S /.15,724,032 being modified to S /.12,965,558 which decreases by 17.54%.
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