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Abstract(s)
O processo de cobranças é um dos processos críticos em qualquer organização, independentemente de ter ou não fins lucrativos. De facto, as organizações encerram a sua atividade não por razões de natureza económica (prejuízos), mas por razões de natureza financeira (tesouraria), uma vez que deixam de poder assegurar a sua continuidade.
Daí a necessidade de existir um controlo interno adequado no processo de cobrança, sob pena de cessarem as condições para manter a atividade, ou na melhor das situações, a conseguir manter a um nível sustentável.
Seguimos o método do estudo de caso, o do Politécnico do Porto, avaliando o processo de cobrança em funcionamento, e tentamos propor melhores práticas de controlo, alinhando os objetivos do controlo interno com os da organização. Efectuamos inquérito por questionário e entrevista na Entidade.
Os resultados obtidos indicaram que a Entidade tem implementado o controlo interno no processo de cobrança e que os procedimentos de controlo estão a operar de forma razoavel, todavia é possível melhorar indicadores da eficácia e eficiência.
Accounts receivable/collections is one of the most critical process in any kind of organization, no matter if that organization is a profitable or non profitable entity. In fact, organizations terminate their activities not for economic reasons (losses), but due to financial reasons (treasury), because they cannot assure continuity. That’s why it is mandatory the organization has na effective internal controlo ver collections, or it will losse the conditions to maintain it’s activity, or at least keep it in at a sustainable level. In this work we used the case study method, of Instituto Politécnico do Porto, assessing the actual collection process, and we tried to propose control best practices, with alignment internal control objectives with organization objectives. We collected data based in an inquiry developed and an interview made in the Entity. Results based in the information otained through the questionnaire sent and the interview carried out at the Entity, indicated that the Entity has in place an internal control system in the collection process over and that procedures are working , it’s possible to increase indicatore of effectiveness and efficiency.
Accounts receivable/collections is one of the most critical process in any kind of organization, no matter if that organization is a profitable or non profitable entity. In fact, organizations terminate their activities not for economic reasons (losses), but due to financial reasons (treasury), because they cannot assure continuity. That’s why it is mandatory the organization has na effective internal controlo ver collections, or it will losse the conditions to maintain it’s activity, or at least keep it in at a sustainable level. In this work we used the case study method, of Instituto Politécnico do Porto, assessing the actual collection process, and we tried to propose control best practices, with alignment internal control objectives with organization objectives. We collected data based in an inquiry developed and an interview made in the Entity. Results based in the information otained through the questionnaire sent and the interview carried out at the Entity, indicated that the Entity has in place an internal control system in the collection process over and that procedures are working , it’s possible to increase indicatore of effectiveness and efficiency.
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Keywords
Controlo interno Cobrança Procedimentos Internal control Collection Procedures