Publicación:

Optimización de los procesos para un eficiente manejo de las cuentas por cobrar en Tayrona automotriz SAS a través de la evaluación y elaboración de un análisis C.O.S.O para la aplicación de un manual contable

Resumen

The purpose of this paper is to optimize the management of accounts receivable in Tayrona automotriz SAS, through the evaluation and preparation of a C.O.S.O. In order to comply with the project, a series of consistent and developed objectives were developed through the study of the deductive and qualitative method, which was aimed at the documentary research and field study, where a general analysis of the company was made based on the COSO report. . In the construction of the internal control system for the process the creation of the flow of activities, where the financial management process was identified, and the characterization of this defining the activities of the process and at the level at which they will be developed, is done an identification of the inherent risks that may arise and mention of the control activities that should be considered in the execution. The analysis developed describes the respective activities, recommendations to the company and the establishment of controls for the accounts receivable process. , in order to optimize the procedures, making it more efficient and effective in the management of the administration, while at the same time helping to achieve the objectives of the organization.