Razonabilidad de las cuentas por pagar en los periodos 2021-2022 de la empresa Lepoutre S.A. de la ciudad de Babahoyo

In the financial and operational context of Lepoutre S.A., a significant challenge related to accounts payable management arises due to its rapid growth and increased transaction volume. This justifies the need to assess the reasonableness of these accounts during the periods 2021-2022. The central objective of this study is, therefore, to evaluate the reasonableness of accounts payable in Lepoutre S.A. To achieve this, specific objectives were proposed, including identifying the current situation of accounts payable management, analyzing the structure and composition of these accounts, and determining the principles of registration and control used by the company. The methodology involved a comprehensive analysis of financial statements, the calculation of key indicators, and a structured interview with the company's accountant. The results revealed a total amount of accounts payable of $24,647.10, broken down by categories of suppliers, and suggest a healthy financial situation in terms of liquidity and solvency, although with opportunities for improvement in supplier payment efficiency. The interview highlighted the need for more efficient management due to the company's growth and recommended considering automated systems, stronger internal policies, and continuous monitoring programs. This study provides a solid foundation for financial decisions and underscores the importance of effective accounts payable management in the financial health of Lepoutre S.A.

• 第一著者: Maldonado Mejía, Génesis Margoth (author)
• フォーマット: bachelorThesis
• 出版事項: 2023
• 主題: Cuentas; Pagar; Razonabilidad; Gestión; Control
• オンライン･アクセス: http://dspace.utb.edu.ec/handle/49000/15315