Bibliographic citations
Saldaña, Z., (2017). El sistema de control interno en el área de tesorería y su impacto en la liquidez de la Estación de Servicios Mochica S.R.L. en el año 2016 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/10049
Saldaña, Z., El sistema de control interno en el área de tesorería y su impacto en la liquidez de la Estación de Servicios Mochica S.R.L. en el año 2016 [Tesis]. PE: Universidad Privada del Norte; 2017. https://hdl.handle.net/11537/10049
@misc{sunedu/4104870,
title = "El sistema de control interno en el área de tesorería y su impacto en la liquidez de la Estación de Servicios Mochica S.R.L. en el año 2016",
author = "Saldaña Cortez, Zayra Alejandra",
publisher = "Universidad Privada del Norte",
year = "2017"
}
ABSTRACT The main purpose of this research is to determine the impact of the use of an Internal Treasury Control System on the liquidity of the Estación de Servicios Mochica S.R.L., since The Control System is a tool that allows adequate cash management, an essential element for the economic and financial growth of the company. Being a non-experimental investigation, where there is no control over the variables based on facts that have already occurred, it seeks to observe and describe the situations already existing in the company. For this reason, the project has been developed in order to provide information to the company executives, to the companies in the sector and to other stakeholders in order to correct shortcomings in the treasury department, plus generating one more antecedent in terms of internal control. Through the description, several problems are detailed during the first quarter of 2016 in accordance to the treasury department of the Estación de Servicios Mochica S.R.L. The problems include the lack of internal control, responsibilities evasion, lack of payments and collections programming, bad cash management and bank accounts. The aforementioned are reasons why the company needed to apply a control system conformed by processes, policies and internal documents which improve the correct management of the treasury area. The Internal Treasury Control System was implemented during the second quarter of 2016 that brought with it a series of corrective and preventive measures for the Treasury Department. From that moment it helped to efficiently manage cash having an impact on the improvement of the company’s liquidity. In turn, that allowed the compliance of its payment obligations without having to incur in arrears or in high financial expenses.
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