Control interno de las cuentas por cobrar de la Ferretería Colbapi S. A. en el periodo 2020 de la ciudad de Babahoyo.

This study was conducted in order to analyze whether the internal control of accounts receivable for the benefit of Colbapi Hardware, based in Babahoyo in the province of Los Rios, has any impact on the profitability of the same, it was investigated based on a study (direct observation and interview); and it was found that despite the trajectory in the market, it shows many shortcomings in the control and management of inventories, focusing exclusively on the management of accounts receivable, this due to the cost and management of tools that help to better streamline the accounting processes and the goods they sell. It was determined the incidence that accounts receivable have in the company due to inconveniences presented at the time of closing charges corresponding to the collections within the accounting period 2020, which indicated a late recovery of the credit portfolio. It is worth mentioning that in any business or company it is of vital importance to have a credit portfolio, since it indicates the company's facility to provide credit to its customers and likewise the viability to obtain its products from suppliers. However, poor management and a long list of receivables in the waiting process within the company can cause problems with liquidity and payment capabilities before any entity. The problems presented by the company made necessary and indispensable the implementation of activities or mechanism focused on the internal control management of existing accounts receivable and in turn allow members to learn and comply with the management more efficiently and therefore achieve proper management to avoid financial losses that harm the profitability of the company, within the results obtained through the implementation of internal controls was determined in part that the cause of the delay in the return of cash is due to the lack of a policy manual regarding accounts receivable from customers and friends.

• Autore principale: Alvarado Quimi, Irvin Fernando (author)
• Natura: bachelorThesis
• Pubblicazione: 2022
• Soggetti: Control Interno; Cuentas por Cobrar; Rentabilidad; Nivel de riesgo
• Accesso online: http://dspace.utb.edu.ec/handle/49000/11446