Bibliographic citations
Pérez, T., Ramos, M. (2016). Implementación de un sistema de control interno en las cuentas por cobrar y su incidencia en la liquidez de la empresa Bagservis SAC, en Trujillo, en el año 2016 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/10098
Pérez, T., Ramos, M. Implementación de un sistema de control interno en las cuentas por cobrar y su incidencia en la liquidez de la empresa Bagservis SAC, en Trujillo, en el año 2016 [Tesis]. PE: Universidad Privada del Norte; 2016. https://hdl.handle.net/11537/10098
@misc{sunedu/3028081,
title = "Implementación de un sistema de control interno en las cuentas por cobrar y su incidencia en la liquidez de la empresa Bagservis SAC, en Trujillo, en el año 2016",
author = "Ramos Garrido, Marilyn Elizabeth",
publisher = "Universidad Privada del Norte",
year = "2016"
}
ABSTRACT In the present investigation deals with the implementation of an internal control system in the Accounts Receivable and their impact on the liquidity of the company Bagservis SAC, which is structured as follows: In Chapter I the problem, such as liquidity problem, late payments 90 days late more customers actually described as most of its sales are to credit, has no political recovery doubtful. The general and specific objectives set for analyzing the impact of the implementation of the Control System in Accounts Receivable. Chapter 2 Theoretical Framework refers to where the background supporting the development of this research and definition of terms used in the thesis are reflected. In Chapter 3, the hypothesis is formulated on the Implementation of Internal Control System in Accounts Receivable positive impact on the liquidity of Bagservis SAC. In chapter 4 the materials and methods, is presented through a study population and sample and by the methods of observation, interview set and meet the main problems and issues you have and you want to improve the Internal Control System in accounts receivable for the company BAGSERVIS SAC. In chapter 5 the thesis, first current processes is determined develops, Bagservis liquidity is evaluated, then the system of internal control is set to accounts receivable, culminating in its implementation. In Chapter 6, the results of the implementation occurs, the impact of the internal control system in the accounts is assessed receivables in liquidity after applying the new internal control measures, using liquidity ratios, delinquency indicator, recovery performing loan portfolio. In Chapter 7 discussion of the results it is presented, compliance hypothesis is determined, i.e. the implementation of an internal control system in the accounts receivable positive impact on the liquidity of Bagservis SAC.
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