Control interno de las cuentas por cobrar y su incidencia en la liquidez de la Empresa HAKA CORP EC. S.A.S.

The investigation into the internal control of accounts receivable and its impact on the liquidity of Haka Corp Ec. S.A.S. reveals significant deficiencies that affect the company's operational efficiency and financial stability. The problem centers on the lack of documented procedures, periodic reviews and trained personnel, which generates inconsistencies and errors in the management of accounts receivable. The central question of the research was: How does internal control in accounts receivable affect the liquidity of the company Haka Corp Ec. S.A.S.? The general objective was to analyze the impact of internal control in accounts receivable on the company's liquidity. The methodology used included employee surveys, interviews with the General Manager and the Accounting Executive, and consultation with a financial expert. The results indicated that the implementation of documented procedures, the adoption of advanced technological tools and the continuous training of staff are crucial to improve accounts receivable management. The need to establish a fixed schedule for periodic reviews and develop clear credit policies to minimize the risk of bad debts was identified. Monitoring key performance indicators, such as DSO and bad debt ratio, will allow the company to evaluate its efficiency and take timely corrective actions. The adoption of these measures will optimize the management of accounts receivable, improving cash flow and ensuring the financial stability of Haka Corp Ec. S.A.S. long-term. The research concludes that robust internal control is essential for the viability and financial sustainability of the company.

• Váldodahkki: Quilli Sumba, Meibilin Jamileth (author)
• Materiálatiipa: bachelorThesis
• Giella: spa
• Almmustuhtton: 2024
• Fáttát: Inventario; Finanzas; Contabilidad; Comercio
• Liŋkkat: http://repositorio.ulvr.edu.ec/handle/44000/7699