Control interno a la cartera de crédito y su incidencia en los procesos de créditos y cobranzas de la empresa ESLO en el periodo 2020

In this case study, an analysis was made of the loan portfolio of the company Está Soluciones y Más, which is a company that sells computers and cable car equipment, in addition to providing maintenance services to them. The company is made up of its manager and owner, Eng. Favian Espinoza Santillán, wife and children. With its parent company located at 9 de Octubre and Velasco Ibarra streets in the city of Ventanas, it was founded in 2006 by its current owner. Within every company, the credit portfolio is important, since it indicates the ease that the company has to grant credits and in the same way the viability of acquiring its products with suppliers. However, mismanagement and a long list of pending collections within any company can cause liquidity and solvency problems for any entity. For this study, the incidence of accounts receivable in the company during the accounting period 2020 was determined. Where the company presented a value of $ 20,235.25 corresponding to pending collections at the end of the year, which indicated a late recovery of the credit card. In the results obtained through the application of internal control, the cause of the delay in the return of cash was partially determined, given that the company does not have a policy manual regarding accounts pending collection from its customers and friends.

• Autor principal: Santillán Moreira, Juleidy Dalinda (author)
• Format: bachelorThesis
• Publicat: 2021
• Matèries: Control interno; Cuentas por cobrar; Nivel de confianza; Hallazgos
• Accés en línia: http://dspace.utb.edu.ec/handle/49000/10723