Bibliographic citations
Loayza, S., Quiñones, M. (2018). Propuesta de mejora del control interno del efectivo para incrementar la rentabilidad en la empresa Infraestructuras y Construcciones Valera SAC para el año 2016 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/13083
Loayza, S., Quiñones, M. Propuesta de mejora del control interno del efectivo para incrementar la rentabilidad en la empresa Infraestructuras y Construcciones Valera SAC para el año 2016 [Tesis]. PE: Universidad Privada del Norte; 2018. https://hdl.handle.net/11537/13083
@misc{sunedu/4112897,
title = "Propuesta de mejora del control interno del efectivo para incrementar la rentabilidad en la empresa Infraestructuras y Construcciones Valera SAC para el año 2016",
author = "Quiñones Cabrejos, Martina Isabel",
publisher = "Universidad Privada del Norte",
year = "2018"
}
The objective of this research is to seek to improve the internal control of cash in the company Infraestructuras y Construcciones Valera S.A.C of the city of Lima. Through this research report we can deduce that internal control facilitates and guarantees compliance with the objectives and reliability of the data recorded in the operations carried out in the company, thus obtaining the expected efficiency in a transparent manner. According to the investigation, it can be seen that there are deficiencies in the treasury area at the time of carrying out daily operations such as check drafts, payment to suppliers among others, as well as the lack of a manual of procedures in the area, which we consider to be very serious, because if there is no adequate control of the resources that the company possessed, the organization can be economically affected and the information provided to the management would not be reliable for a good take decisions. Therefore, the company must implement a procedures manual in the treasury area, as well as exercise internal controls to protect and safeguard the assets of the organization. It must also make a schedule of payments to suppliers, must identify the beneficiary of the payment to the at the time of writing the checks, and on the other hand keeping a check drawn and not charged, otherwise set a prudent time for these checks are canceled if not collected.
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