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Manual de procedimiento para el control de las cuentas por cobrar

Listed author(s):
  • Roger Palacio Cardoso
Registered author(s):

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

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

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