Citas bibligráficas
Alarcon, D., Coba, M. (2020). El control interno de las cuentas por cobrar comerciales y su relación con la rentabilidad de las ventas en Ingeocontrol S.A.C., San Martín de Porres, 2018 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/24635
Alarcon, D., Coba, M. El control interno de las cuentas por cobrar comerciales y su relación con la rentabilidad de las ventas en Ingeocontrol S.A.C., San Martín de Porres, 2018 [Tesis]. PE: Universidad Privada del Norte; 2020. https://hdl.handle.net/11537/24635
@misc{renati/515795,
title = "El control interno de las cuentas por cobrar comerciales y su relación con la rentabilidad de las ventas en Ingeocontrol S.A.C., San Martín de Porres, 2018",
author = "Coba Pajuelo, Melina Nathali",
publisher = "Universidad Privada del Norte",
year = "2020"
}
The investigation is based on the internal control of commercial accounts receivable and their relationship with the profitability of sales at Ingeocontrol s.a.c. in the year 2018. The main objective is to determine how the internal control of trade accounts receivable is related, whether positively or negatively, to the profitability of sales at Ingeocontrol s.a.c. A census sample consisting of 9 workers was considered. The research design is correlational, causal, bivariate, transversal. In order to acquire information on the variable: internal control of trade accounts receivable, an organized questionnaire of 9 questions was provided that lists three dimensions (risk assessment, control and information activities), each dimension has questions whose answers are dichotomous (Yes / No); In reference to the profitability of sales of the company, a questionnaire divided into 9 questions was applied that considers one dimension: profitability of sales, which in turn has questions whose answers are dichotomous (Yes / No). In the thesis process, internal control aspects such as risk assessment, internal control activities and information will be evaluated, in addition to analyzing the financial statements and documentation of the company with the aim of interpreting the results and giving a response. timely. Two instruments have been applied to publicize the circumstances that cause this relationship: the survey and the checklist. The investigation demonstrates the hypothesis that there is a relationship between the internal control of accounts receivable and the profitability of sales of Ingeocontrol S.A.C. in the period 2018. In conclusion, management must implement better internal control in accounts receivable, since when this is properly applied in the collections area, greater liquidity can be obtained and thus an improvement in profitability, for which a manual of organization and functions for said area.
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