Bibliographic citations
Vásquez, K., Malhaber, M. (2021). Implementación del control interno en el manejo de los fondos fijos de la empresa de servicios MELCO SAC del distrito de Los Olivos durante el año 2017 [Universidad de Ciencias y Humanidades (UCH)]. http://hdl.handle.net/20.500.12872/673
Vásquez, K., Malhaber, M. Implementación del control interno en el manejo de los fondos fijos de la empresa de servicios MELCO SAC del distrito de Los Olivos durante el año 2017 []. PE: Universidad de Ciencias y Humanidades (UCH); 2021. http://hdl.handle.net/20.500.12872/673
@misc{sunedu/3932183,
title = "Implementación del control interno en el manejo de los fondos fijos de la empresa de servicios MELCO SAC del distrito de Los Olivos durante el año 2017",
author = "Malhaber Quiroz, María del Rosario",
publisher = "Universidad de Ciencias y Humanidades (UCH)",
year = "2021"
}
The primary purpose of the thesis was to describe the importance of the implementation of internal control in the management of fixed funds of the service company "Melco SAC" of the Los Olivos district. The methodology that was given under the qualitative approach, descriptive method, the procedures carried out in the management of fixed petty cash funds and the reports of income, expenses and documents related to the internal control of the treasury area were analyzed. The instrument being the observation guide and the document analysis guide. Among the main results, it was found that the company before implementing internal control, the cash in petty cash was exceeded an average of 350 soles interday, per year it generated an additional expense of 42,000 soles. However, after the implementation of internal control, the excess was reduced, achieving an average surplus of money of 488 soles inter-day, which means that 52,704 soles of savings were obtained per year. In this sense, it is concluded that the implementation of internal control by the Melco SAC entity, allowed the elaboration of control policies, money management procedures, an organization chart, an organization manual and a software called "Nex Courier". A collaborator was also hired to review the inter-day settlement and replenishment of the petty cash. Finally, communication between the members of the entity improves every day.
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