Os sistemas de controles internos utilizados no contas a receber das empresas de comércio de autopeças: o caso da empresa: eletropel distribuidora de autopeças ltda
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Data
2014-06-03
Autores
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Universidade Federal de Goiás
Resumo
The present work analyzes the internal control in the operations of accounts receivable from a
commercial company in the distribution of automotive parts. The overall objective is to
identify the types of internal controls over accounts receivable present in the management of a
commercial distributor of auto parts in Goiânia - GO. The internal control influences mainly
on business continuance, much due to constant changes in their business environment and the
constant need to adapt to the required model in the market. The methodology developed in a
case study from the literature review. The case study was developed through interviews with
the owner by applying the following questionnaire in order to check the controls on the
existing revenue cycle at the company. The result was obtained by identifying the company's
internal controls in accounts receivable and compared with the controls necessary according
to the literature presented, evaluating the controls used and identifying possible failures due to
non-use of control tools, thus suggesting Department improvements and implementing
appropriate controls. After data collection it was found that the company uses various types of
internal controls over accounts receivable activities, however, present problems segregation of
duties, lack of formalization of procedures, systems integration, no allowance for doubtful
accounts, among others. After the analysis and description of internal controls for receivables
used by the company, it was established how important are the internal controls in the
management of flows and accounts receivable activities in micro and small enterprises.
Descrição
Palavras-chave
Empresa de pequeno porte, Controle interno, Contas a receber, Receita, Small business, Internal Control, Accounts receivable, Revenue
Citação
BARBOSA, T. A. M. Os sistemas de controles internos utilizados no contas a receber das empresas de comércio de autopeças: o caso da empresa: eletropel distribuidora de autopeças ltda. 2014. 47 f. Trabalho de Conclusão de Curso (Graduação) - Faculdade de Administração, Ciências Contábeis e Economia, Universidade Federal de Goiás, Goiânia, 2014.