Estrategias que contribuyan al mejoramiento del proceso de cuentas por pagar de la empresa Ponque Ponque S.A.S
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Date
2020-06-13
Authors
Arango Moreno, Sandra Didiana
Correa Quiroz, Ana Milena
Advisors
Cañas Vallejo, Sandra Yaneth
Editors
Journal Title
Journal ISSN
Volume Title
Publisher
Corporación Universitaria Minuto de Dios
Type
Thesis
Rights
Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
La empresa Ponqué Ponqué S.A.S. presenta problemáticas en el proceso contable por la falta de
control de interno sobre los activos corrientes, tales como las cuentes por cobrar más los
inventarios, que inciden en las operaciones de la empresa y en su poca capacidad para cumplir con
los pasivos corrientes. Es por esto que, se estableció como objetivo general dar solución a las
falencias presentadas en la gestión del departamento de cuentas por pagar y sus posibles efectos
sobre la administración en el activo corriente que presenta la empresa Ponqué Ponqué S.A.S con
el fin de mejorar el estado de flujo de efectivo y garantizar el cumplimiento de sus compromisos a
corto plazo y el desarrollo normal de sus operaciones. La metodología aplicada para obtener los
resultados fue mixta, lo que permitió la aplicación de instrumentos de recolección de información
como la revisión de literatura, y el análisis del estado de resultados, los ratios financieros y el
balance de comprobación de los proveedores del año 2017 y 2018. Los resultados a los que se
llegó con el estudio permitió identificar que el departamento de cuentas por pagar tenía saldos
incorrectos debido a la falta de conciliaciones con los proveedores por lo que se elaboró un manual
de procedimiento contable para evitar errores y comprender mejor la información, esta acción
efectivamente contribuyó al mejoramiento de los procedimientos hacia el cumplimiento de los
objetivos propuestos. En conclusión, la auditoría es clave para que un ente económico sea
proactivo y evite los riesgos inherentes que obstaculizan el OBF (Objetivo Básico Financiero).
The Ponque Ponque S.A.S Company presents difficulties in the accounting process. This is due to a lack of internal control with respect to current assets such as trade receivables plus inventories. That impinges on company operations and on disability to carry out with the company liabilities. Therefore, the general objective is to solve the weaknesses presented in the accounts payable department management. Also, to know what are the possible effects on the administration of the company's current assets in order to improve economic income. And to guarantee the fulfillment of its short-term obligations and the normal course of the entire operation under its responsibility. A mixed methodology is used to achieve the expected results. This allowed the application of data collection instruments such as literature review. And the income statement analysis, the financial ratios, and the providers' verification balance for the year 2017 and 2018. The study results allowed to identify incorrect balances within the accounts payable department. These flaws were mainly due to the lack of agreements with providers. Accordingly, a procedure manual has been developed to guide the process, to avoid mismatches and to comprehend the data. That key action effectively contributed to improving the procedures to achieve the proposed objectives. In conclusion, an adequate audit is key for any economic entity to be proactive. Besides, it is essential to avoid the risks which prevent the achievement of the BFO (Basic financial objective)
The Ponque Ponque S.A.S Company presents difficulties in the accounting process. This is due to a lack of internal control with respect to current assets such as trade receivables plus inventories. That impinges on company operations and on disability to carry out with the company liabilities. Therefore, the general objective is to solve the weaknesses presented in the accounts payable department management. Also, to know what are the possible effects on the administration of the company's current assets in order to improve economic income. And to guarantee the fulfillment of its short-term obligations and the normal course of the entire operation under its responsibility. A mixed methodology is used to achieve the expected results. This allowed the application of data collection instruments such as literature review. And the income statement analysis, the financial ratios, and the providers' verification balance for the year 2017 and 2018. The study results allowed to identify incorrect balances within the accounts payable department. These flaws were mainly due to the lack of agreements with providers. Accordingly, a procedure manual has been developed to guide the process, to avoid mismatches and to comprehend the data. That key action effectively contributed to improving the procedures to achieve the proposed objectives. In conclusion, an adequate audit is key for any economic entity to be proactive. Besides, it is essential to avoid the risks which prevent the achievement of the BFO (Basic financial objective)
Description
Establecer estrategias que contribuyan al mejoramiento del proceso de cuentas por pagar de
la empresa Ponqué Ponqué S.A.S
Keywords
Activos Corrientes, Control Interno, Estado de Flujo de Efectivo, Current Assets, Internal Control, Cash Flow Status