Mejoramiento del control interno en los procesos de créditos y cobranzas en la empresa AUTOLLANTAS DEL PERÚ S.A.C., ubicado en el distrito de San Luis, año 2016

Abstract

El actual informe es una revisión experimental con la finalidad de analizar el mejoramiento del control interno en los diferentes procesos de créditos y cobranzas que posee la empresa Autollantas del Perú S.A.C. en el año 2016, dedicada a la venta de partes, piezas y accesorios para vehículos automotores. Autollantas del Perú S.A.C. es una empresa que inició sus operaciones en el año 2016 dedicada a la venta de partes, piezas y accesorios para vehículos automotores, por la actividad económica que realiza, genera un valor agregado al desarrollo económico del país, su crecimiento está relacionado principalmente por estar registrado como proveedor nacional para realizar contrataciones con el Estado. El trabajo se realizó en primer lugar conociendo los antecedentes del negocio, y entendiendo la importancia de la investigación es asegurar que a través del mejoramiento del control interno en los procesos de créditos y cobranzas, mejorará la liquidez de la empresa Autollantas del Perú S.A.C. a un futuro inmediato, para ello se tomó datos de diferentes fuentes de información para lograr el objetivo de la empresa, como ser ser una organización competitiva y poseer un expedito control interno en los procesos de créditos y cobranzas bien establecidos, elaborando una política de control ordenado y eficiente.

This report is a review of an experience for the improvement of internal control in the different processes of credits and collections that the company Autollantas del Perú S.A.C. in 2016, dedicated to the sale of parts, parts and accessories for motor vehicles. Autollants of Peru S.A.C. is a company that started operations in 2016 dedicated to the sale of parts, parts and accessories for motor vehicles, for the economic activity it performs, generates added value to the economic development of the country, its growth is related by being registered as national provider to contract with the State. The work was carried out in the first place knowing the background of the business and understanding The importance of the research is to ensure that through the improvement of internal control in the processes of credits and collections will improve the liquidity of the company Autollantas del Perú S.A.C. to an immediate future, for this information was taken from different sources of information to achieve the objective of the company that is, be a competitive company and have an internal control in the credit and collection processes well established and developing a strict control policy .

This report is a review of an experience for the improvement of internal control in the different processes of credits and collections that the company Autollantas del Perú S.A.C. in 2016, dedicated to the sale of parts, parts and accessories for motor vehicles.

Autollants of Peru S.A.C. is a company that started operations in 2016 dedicated to the sale of parts, parts and accessories for motor vehicles, for the economic activity it performs, generates added value to the economic development of the country, its growth is related by being registered as national provider to contract with the State.

The work was carried out in the first place knowing the background of the business and understanding The importance of the research is to ensure that through the improvement of internal control in the processes of credits and collections will improve the liquidity of the company Autollantas del Perú S.A.C. to an immediate future, for this information was taken from different sources of information to achieve the objective of the company that is, be a competitive company and have an internal control in the credit and collection processes well established and developing a strict control policy .