Bibliographic citations
Atoccsa, J., (2022). Control interno de las cuentas por cobrar comerciales y su efecto en la rentabilidad de Import Export Safari S. A. C., Lima, 2020 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/31539
Atoccsa, J., Control interno de las cuentas por cobrar comerciales y su efecto en la rentabilidad de Import Export Safari S. A. C., Lima, 2020 [Tesis]. PE: Universidad Privada del Norte; 2022. https://hdl.handle.net/11537/31539
@misc{renati/452479,
title = "Control interno de las cuentas por cobrar comerciales y su efecto en la rentabilidad de Import Export Safari S. A. C., Lima, 2020",
author = "Atoccsa Poma, Jesus Hugo",
publisher = "Universidad Privada del Norte",
year = "2022"
}
This article is the product of a systematic review that aimed to establish and contrast the methodologies and findings, especially those that are correlated with the topic of study, internal control of accounts receivable and its effect on profitability, allowing the reader to know and enter the study. and analysis of the same. For this, the key words used in the investigation and compilation were "internal control", "accounts receivable" and "profitability". Its most outstanding methodological elements were longitudinal design, the use of statistical systems interposed for financial reasons and analysis of financial statements in the business sector. These results will serve as references for future research, considering other factors in the conduct of Accounts Receivable in companies, which allow the design of internal control systems to help optimize profitability in organizations. The main conclusion is the need to prepare a credit manual, as well as the debugging of accounts receivable so that the information presented in the financial statements is timely for decision-making in the organization.
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