1. Análisis de costos operativos estándar del departamento de cobranzas. Caso: Servicios de Rentas Internas Regional Austro años 2008 y 2009
- Author
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Bravo Salvador, Colón, Navas Brito, Betsabé Susana, Bravo Salvador, Colón, and Navas Brito, Betsabé Susana
- Abstract
In this document, I develop an analysis of the Standard Operating Costs of Receivable Department at “Servicio de RentasInternas Regional Austro” during fiscal years 2008 and 2009, in order to obtain sufficient information and data for proper decision-making regarding the materiality of the debt and allow higher levels of efficiency in the management of this department, meeting targets and rates management and optimization of available resources to collect the debt generated by taxes. To obtain the information required for this work begins with an exploratory investigation using the method of Direct Tracking, using primary sources such as reports obtained from the collection system also applies the inductive-deductive method that allows analysis of costs standard operating service companies and then personalize the conclusions reached in the case of the Receivable Department at “Servicio de RentasInternas Regional Austro”. After this study, it is concluded that there is a lack of financial allocation by the institution, the Receivable Department staff is not sufficient for the operating load of work, there are increasing levels of litigation, laws are not adequate to tax reality and lack of firm holding proper segmentation affects productivity
- Published
- 2012