Citas bibligráficas
Marin, E., Romero, E. (2021). El control interno y la gestión de cuentas por cobrar en una empresa proveedora de insumos de alimentos del sector industrial en el Cercado de Lima, periodo 2020 [Universidad Tecnológica del Perú]. https://hdl.handle.net/20.500.12867/5396
Marin, E., Romero, E. El control interno y la gestión de cuentas por cobrar en una empresa proveedora de insumos de alimentos del sector industrial en el Cercado de Lima, periodo 2020 []. PE: Universidad Tecnológica del Perú; 2021. https://hdl.handle.net/20.500.12867/5396
@misc{renati/804225,
title = "El control interno y la gestión de cuentas por cobrar en una empresa proveedora de insumos de alimentos del sector industrial en el Cercado de Lima, periodo 2020",
author = "Romero Saldaña, Esmeria",
publisher = "Universidad Tecnológica del Perú",
year = "2021"
}
Our study aims to evaluate the Internal Control (IC) of the Credit and Collection Department (DCyC), identify deficiencies in the credit granting processes, the management of the client portfolio and the collection management of the company Aromas del Peru SAToday IC is used as a very important management instrument, which benefits companies to safeguard their assets and achieve objectives. It also promotes efficient, effective and transparent management.In this sense, the DCyC of companies in the food sector is key, because it is the area in charge of providing treasury to keep a company operational,also the quality of the IC is essential to be able to identify significant risks and mitigate them before they generate an economic loss or the loss of prestige of the company.The research methodology according to the data will be applied since it is about solving a specific problem, with a mixed approach since quantitative and qualitative information will be collected and analyzed (direct observation, survey and documentary analysis), regarding the time of the investigation it is cross-sectional, its level is descriptive explanatory and the design is non-experimental. Finally, the collection of information was obtained through a sample of 15 DCyC workers, of which 84. 98% affirmed that the IC in the company Aromas del Peru SA is deficient, this is due to not having implemented a formal IC according to the COSO Model and due to lack of commitment from the manager.
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