EL CONTROL ADMINISTRATIVO - FINANCIEROS Y SU INCIDENCIA EN LAS CUENTAS POR COBRAR DE LA COOPERATIVA DE TRANSPORTE INTRAPROVINCIAL 5 DE MAYO DURANTE EL PERIODO 2016-2017

Abstract

The administrative and financial control in any organization, regardless of its size, activity or whether it is profit or non-profit, it is essential that these controls are carried out in an appropriate manner and structure in order to grow within the environment. This investigation was based on the administrative and financial control of the Cooperativa de Transporte Intraprovincial 5 de Mayo in the affectation of accounts receivable in 2016 and 2017, since it was only seen that they are high values in the two years of studies. The cooperative does not have a good financial and administrative structure, which is why it presents a risk especially in the liquidity of the same, since month after month they present constant tension in their treasury. It must be carried out immediately a restructuring of the cooperative for its proper functioning, in addition to its control body, being the Superintendence of Popular and Solidarity Economy, does not execute an adequate control of the general form of the same caused that its activities are not evident with transparency