Control interno de las cuentas por cobrar y su incidencia en la liquidez del GAD, Gobierno autónomo descentralizado rural de zapotal del periodo 2021-2022.

Efficient management of accounts receivable is crucial for the financial success of organizations. This thesis project examines how the digital age has transformed this field, highlighting the use of artificial intelligence, data analytics, and automation. These technologies optimize collections management by freeing professionals from repetitive tasks and allowing for the personalization of strategies according to each customer's characteristics. In an increasingly digital business environment, it is essential for future professionals to be prepared to use these tools and adapt to technological changes. Both internationally and in Ecuador, efficient management of accounts receivable is crucial for transparency and financial stability, especially after the COVID-19 pandemic crisis. The GAD of Zapotal, located in a rural area, has experienced delinquency issues affecting its liquidity. This study analyzes the internal control of accounts receivable and its impact on the entity's liquidity, proposing strategies to improve financial management and ensure compliance with its obligations. The GAD of Zapotal faces challenges in managing its accounts receivable, impacting its liquidity due to ineffective internal control. The research aims to identify weaknesses in the current system, assess their impact on liquidity, and propose improvements. Given the importance of accounts receivable as a source of income, effective internal control is essential for ensuring transparency and compliance with obligations. The study will address the existing knowledge gap, providing recommendations to optimize financial management and strengthen public trust in institutions. Additionally, it will contribute to the efficient use of public resources, benefiting the community. The research is feasible due to the availability of data and support from local authorities.

• Prif Awdur: Chuquiana Rodríguez, Jesús Agustín (author)
• Fformat: bachelorThesis
• Cyhoeddwyd: 2024
• Pynciau: Delitos financieros; Políticas claras de crédito; Incobrabilidad; Cobranza proactiva; Cultura de pago
• Mynediad Ar-lein: http://dspace.utb.edu.ec/handle/49000/17102