Control interno de las cuentas por cobrar de la Empresa Serviagro Expoagrícola S.A.S. de la ciudad de Baba, período 2021 – 2022.

Currently, Ecuador faces a difficult situation in the economic aspect, which is affecting companies, in general the liquidity of the inhabitants, making it a common factor for organizations to recover credits and collection management. Through the development of this case study, the problems in relation to accounts receivable are presented, belonging to the collection management area of the credit portfolio of the company Serviagro Expoagrícola S.A.S., where a diagnosis of the current situation is carried out. and possible risks are identified to then issue a professional opinion based on internal control. with daily financial operations effectively. With the objective of analyzing the impact that the internal control of accounts receivable has on the liquidity of the company Serviagro Expoagrícola S.A.S. Baba branch, in the period 2021 - 2022. Through the mixed approach methodology, with the application of an interview and observation sheet through a non-experimental design which has a descriptive scope. The management of accounts receivable is deficient, causing a 78% overdue portfolio to exist and the company may have fewer resources available to grant new loans, which may limit its growth. Therefore, credit policies must be improved and all aspects that are part of the contract to grant credit must be analyzed in depth, such as a more exhaustive review of credit reports, financial statements and credit history

• Main Author: Mackliff Pine, Dayana Karola (author)
• Format: bachelorThesis
• Published: 2023
• Subjects: Cuenta Por Cobrar; Control Interno; Créditos; Políticas Crediticias
• Online Access: http://dspace.utb.edu.ec/handle/49000/15311