Bibliographic citations
Córdova, J., Quispe, E. (2018). Efectos de la implementación de control interno de tesorería en la liquidez de la empresa Consorcio Gabrielita SAC, Trujillo, 2016 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/14019
Córdova, J., Quispe, E. Efectos de la implementación de control interno de tesorería en la liquidez de la empresa Consorcio Gabrielita SAC, Trujillo, 2016 [Tesis]. PE: Universidad Privada del Norte; 2018. https://hdl.handle.net/11537/14019
@misc{renati/513741,
title = "Efectos de la implementación de control interno de tesorería en la liquidez de la empresa Consorcio Gabrielita SAC, Trujillo, 2016",
author = "Quispe Armas, Edith Jaqueline",
publisher = "Universidad Privada del Norte",
year = "2018"
}
ABSTRACT The objective of this research is to describe the effect of the implementation of an internal treasury control on the liquidity of the company Consorcio Gabrielita SAC, Trujillo 2016 recognizing the importance of cash management in terms of liquidity, since it is a tool that improves an adequate management of cash, an essential element for the economic growth of the entity. Ex post facto research seeks to describe the effect on the dependent variable (Liquidity) as a result of the implementation of the independent variable (Internal Control of Treasury) by comparing the results before and after implementation. Through the analysis it is possible to describe the control processes in addition, through the application of various measures in the control of cash it is possible to have a very important effect in the improvement of liquidity. This research is developed through a diagnosis of the situation of the company in terms of cash management, various problems were detected regarding lack of internal controls and bad policies to handle the inflows and outflows of money, both in cash, in deposits in current accounts. For this purpose, the information was analyzed through a diagnosis made in July, August and September of 2016, where several problems related to cash management were detected, such as cash shortages caused by a lack of control tools, such as is the cash register, and disbursements without control were determined in expenses that lack support and without the authorization of the person responsible for the finances, the excessive use of the advances and the loans granted without any evaluation to the personnel of the company . In the implementation carried out by the company, processes were developed to improve the internal control of treasury, formats and control documents were elaborated, as well as policies that were disseminated for a better functioning of money management. The implementation of the processes, formats and policies resulted in an adequate management of treasury in the company, adopting corrective measures through which it had an impact of improvement in the liquidity of the entity that will allow to better handle the fulfillment of the main commercial obligations.
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