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Manual de procedimiento para el control de las cuentas por cobrar

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Author Info

  • Roger Palacio Cardoso
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    Abstract

    El Control Interno, reúne los requerimientos fundamentales de todas las especialidades contables, financieras y administrativas de una entidad. Hoy en día, los dirigentes y ejecutivos hacen fuertes exigencias y promueven las tareas a llevar a cabo para mejorar el control de las empresas, el cual se implanta para mantener la empresa en la dirección de sus objetivos de rentabilidad, en el éxito de su misión, y minimizar los obstáculos que aparezcan. Los controles internos promueven la eficiencia, reducen los riesgos de pérdidas y ayudan a asegurar la confiabilidad de los estados financieros y el cumplimiento de las normas y regulaciones vigentes.

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    File URL: http://www.eumed.net/cursecon/ecolat/cu/2012a/control-cuentas-cobrar.html
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    Bibliographic Info

    Article provided by Grupo Eumed.net (Universidad de Málaga) in its journal Observatorio de la Economía Latinoamericana.

    Volume (Year): (2012)
    Issue (Month): 175 (November)
    Pages:

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    Handle: RePEc:erv:observ:y:2012:i:175:12

    Contact details of provider:
    Web page: http://www.eumed.net/cursecon/ecolat/

    Related research

    Keywords: Procedimientos; cuentas por cobrar; control interno; actividades contables; financieras y administrativas.;

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