Cuentas por cobrar de la franquicia Farmacia Keyla S.A, en el periodo 2021-2022 en la ciudad de Guayaquil.

Accounts receivable is the item where values are recorded when sales are not made in cash but on credit; however, this requires efficient control carried out through appropriate collection systems, therefore, the objective of this study is to examine the accounts receivable of the Keyla S.A pharmacy franchise for the period 2021-2022 through the financial information that requires the implementation of the type of applied research, mixed approach, descriptive, historical and analytical methods, in addition, the collection technique is used of data, documentary research applied through an internal control questionnaire instrument and subsequently carry out the application of the respective indicators, which as a result can be evidenced that the problems in relation to accounts receivable are derived from lack of frequent updating , the activities that refer to the credits are carried out by the same person, there are franchisees who are treated through commercial consignments to whom an economic-financial analysis is not carried out, in relation to the management carried out for collection, calls are made to the debtors two days before meeting the maximum payment term. Therefore, it is necessary to comply with the established policies to grant sales to credits that are specified in the internal manual that the Keyla Pharmacy has for all those interested in the franchise, without any exception to guarantee that the client has the capacity to cover obligations.

• Yazar: Rosero Vargas, Jenny Galud (author)
• Materyal Türü: bachelorThesis
• Baskı/Yayın Bilgisi: 2024
• Konular: Cuentas; Cobranza; Créditos; Ventas; Gestión; Scoring
• Online Erişim: http://dspace.utb.edu.ec/handle/49000/15776