Importancia del control interno en el área de créditos y cobranzas de la empresa industrial CCT S.R.L. en el distrito de comas en el año 2013

Abstract

La presente investigación está orientada a evaluar la importancia del control interno en el departamento de crédito y cobranzas de la Empresa Industrial CCT S.R.L, durante el año 2013, basada en el estudio y análisis de los procesos de cesión de créditos, sistema de cobranzas y la comunicación entre departamentos que se realiza en la empresa, lo que permitirá obtener resultados sólidos para la toma de decisiones y el cumplimiento de los objetivos trazados de la empresa. De acuerdo al tipo de investigación, el presente trabajo está enmarcada en un estudio de campo donde la información recopilada fue tomada de fuentes primarias, utilizando como técnica la entrevista y, a su vez, un cuestionario, y en lo que se refiere a la metodología se aplica la técnica descriptiva, lo que ha permitido conocer el punto de vista del gerente y del jefe del departamento de crédito y cobranzas, con el fin de buscar los principales problemas que afectan a dicho departamento; además, identificar por qué los clientes se atrasan en el pago de sus cuotas, lo que planteamos alternativas de solución para minimizar el porcentaje de cartera vencida para un mejor desarrollo del departamento y, por ende, brindar un eficiente servicio y de calidad.

The present investigation is faced to evaluate the importance of the Internal Control in the credit Department and receivables of the Industrial company CCT S.R.L, during the year 2013, based on the study and analysis of the processes of credit assignment, system of collections and the communication between departments, which is realized in the company, what will allow to obtain solid results for the decision making and the fulfillment of the planned targets of the company. In accordance with the type of investigation, it is framed in a field study where the compiled information was taken of primary sources, using the interview as a skill and in turn a questionnaire, and as for the methodology the descriptive skill is applied, what allowing to know the point of view of the Manager and of the Chief of the credit Department and Collections, in order to look for the main problems that they affect to the credit department and collections; also, to identify the reason of the clients they are slow in the payment of its quotas, of what we raise solution alternatives to minimize the percentage of portfolio conquered for a better development of the department and hence to offer an efficient and quality service.

The present investigation is faced to evaluate the importance of the Internal Control in the credit Department and receivables of the Industrial company CCT S.R.L, during the year 2013, based on the study and analysis of the processes of credit assignment, system of collections and the communication between departments, which is realized in the company, what will allow to obtain solid results for the decision making and the fulfillment of the planned targets of the company. In accordance with the type of investigation, it is framed in a field study where the compiled information was taken of primary sources, using the interview as a skill and in turn a questionnaire, and as for the methodology the descriptive skill is applied, what allowing to know the point of view of the Manager and of the Chief of the credit Department and Collections, in order to look for the main problems that they affect to the credit department and collections; also, to identify the reason of the clients they are slow in the payment of its quotas, of what we raise solution alternatives to minimize the percentage of portfolio conquered for a better development of the department and hence to offer an efficient and quality service.