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Blas, M., (2022). Deficiencias del control interno en las empresas de transportes de carga interprovincial [Universidad Peruana de las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/1799
Blas, M., Deficiencias del control interno en las empresas de transportes de carga interprovincial []. PE: Universidad Peruana de las Américas; 2022. http://repositorio.ulasamericas.edu.pe/handle/upa/1799
@misc{renati/5405,
title = "Deficiencias del control interno en las empresas de transportes de carga interprovincial",
author = "Blas Guerrero, María Donatila",
publisher = "Universidad Peruana de las Américas",
year = "2022"
}
Title: Deficiencias del control interno en las empresas de transportes de carga interprovincial
Authors(s): Blas Guerrero, María Donatila
Advisor(s): Lucas Diego, Mercedes
Keywords: Control interno; Rentabilidad; Liquidez
OCDE field: http://purl.org/pe-repo/ocde/ford#5.02.04
Issue Date: Mar-2022
Institution: Universidad Peruana de las Américas
Abstract: Esta investigación tuvo como objetivo principal detectar las deficiencias de control interno en las diferentes áreas como: facturación, cobranza y caja, con el fin de recomendar la correcta aplicación de un control interno dentro de las empresas de transporte de carga interprovincial.
Este trabajo se ejecutó atravez de entrevistas a los choferes y dueños de las empresas desde un punto de vista explicativo descriptivo. Se precisó que no tiene una adecuada aplicación del control interno detectándose varias deficiencias como en la emisión de guías, emisión de facturas, cobranza, compras de combustible.
Se recomienda tomar conciencia a los empresarios y concientizar al personal realizando una estructura manejable de verificación y fácil de aplicar que ayude implementar normas y mecanismos con el fin de mejorar y obtener mayor liquidez y rentabilidad. Un control interno adecuado evitara carencia de liquidez, fraudes, perdida de oportunidad y baja rentabilidad etc. Para la toma de decisiones.
The main objective of this research was to detect internal control deficiencies in different areas such as: billing, collection and cash, in order to recommend the correct application of internal control within interprovincial freight transport companies. This work was carried out through interviews with the drivers and owners of the companies from a descriptive explanatory point of view. It was specified that it does not have an adequate application of internal control, detecting several deficiencies such as the issuance of guides, issuance of invoices, collection, fuel purchases. It is recommended to raise awareness among entrepreneurs and raise awareness among staff by creating a manageable and easy-to-apply verification structure that helps implement rules and mechanisms in order to improve and obtain greater liquidity and profitability. An adequate internal control will avoid lack of liquidity, fraud, loss of opportunity and low profitability, etc. For decision making.
The main objective of this research was to detect internal control deficiencies in different areas such as: billing, collection and cash, in order to recommend the correct application of internal control within interprovincial freight transport companies. This work was carried out through interviews with the drivers and owners of the companies from a descriptive explanatory point of view. It was specified that it does not have an adequate application of internal control, detecting several deficiencies such as the issuance of guides, issuance of invoices, collection, fuel purchases. It is recommended to raise awareness among entrepreneurs and raise awareness among staff by creating a manageable and easy-to-apply verification structure that helps implement rules and mechanisms in order to improve and obtain greater liquidity and profitability. An adequate internal control will avoid lack of liquidity, fraud, loss of opportunity and low profitability, etc. For decision making.
Link to repository: http://repositorio.ulasamericas.edu.pe/handle/upa/1799
Discipline: Contabilidad y Finanzas
Grade or title grantor: Universidad Peruana de las Américas. Facultad de Ciencias Empresariales
Grade or title: Contador público
Juror: Garcia De Saavedra, Juana Rosa; Ponce De León Muñoz, Jaime Modesto; Lucas Diego, Mercedes
Register date: 18-Mar-2022; 18-Mar-2022
This item is licensed under a Creative Commons License