IDEAS home Printed from https://ideas.repec.org/a/erv/observ/y2012i17512.html
   My bibliography  Save this article

Manual de procedimiento para el control de las cuentas por cobrar

Author

Listed:
  • Roger Palacio Cardoso

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.

Suggested Citation

  • Roger Palacio Cardoso, 2012. "Manual de procedimiento para el control de las cuentas por cobrar," Observatorio de la Economía Latinoamericana, Grupo Eumed.net (Universidad de Málaga), issue 175, November.
  • Handle: RePEc:erv:observ:y:2012:i:175:12
    as

    Download full text from publisher

    File URL: http://www.eumed.net/cursecon/ecolat/cu/2012a/control-cuentas-cobrar.html
    Download Restriction: no

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:erv:observ:y:2012:i:175:12. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Lisette Villamizar). General contact details of provider: http://www.eumed.net/cursecon/ecolat/ .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.