Citas bibligráficas
Astorga, S., Estrada, J. (2019). Control interno de cuentas por cobrar en las empresas del sector hotelero en el Distrito de Breña 2019 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/23506
Astorga, S., Estrada, J. Control interno de cuentas por cobrar en las empresas del sector hotelero en el Distrito de Breña 2019 [Tesis]. PE: Universidad Privada del Norte; 2019. https://hdl.handle.net/11537/23506
@misc{renati/517637,
title = "Control interno de cuentas por cobrar en las empresas del sector hotelero en el Distrito de Breña 2019",
author = "Estrada Flores, Jeanneth Monica",
publisher = "Universidad Privada del Norte",
year = "2019"
}
This research paper deals with the Internal Control of accounts receivable in companies of the hotel sector in the District of Breña, 2019. The general objective seeks to determine how the internal control procedures of accounts receivable in companies in the sector are composed. Hotel in the Breña District. For this investigation it has been necessary to resort to the five components ofr internal control (COSO III) as an evaluation method in accounts receivable. For this case a field investigation was carried out. The instrument used for this research work has been validated by expert judgment. The population is made up of hotel workers in the Breña district. In the investigation, an Internal Control Management questionnaire was used which consists of 21 questions, about the internal control of accounts receivable. All this has allowed us to determine an absence of efficient and effective procedures that could allow satisfactory management. It was found that poor controls are applied, companies do not have collection policies, no default interest is charged, no credit assessment is made to customers, advances are granted to workers without any procedure and therefore there are no preventive controls that verifies the fulfillment of the objectives of the companies. Therefore, a tool is needed to help improve the efficiency and effectiveness in the management of companies, such as credit procedures and collections for staff and customers.
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