Control financiero de la cuenta proveedores en el Minimarket Anthony de la ciudad de Babahoyo periodo 2021-2022

The Anthony Minimarket, located in the city of Babahoyo, faced a significant financial problem in the 2021-2022 period related to supplier account management. The case study revealed a 40.05% increase in the supplier account during that period, reflecting a failure to manage payments to suppliers. T...

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Bibliographic Details
Main Author: Merizalde Santos, Stephannia Nicole (author)
Format: bachelorThesis
Published: 2023
Subjects:
Online Access:http://dspace.utb.edu.ec/handle/49000/15337
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Summary:The Anthony Minimarket, located in the city of Babahoyo, faced a significant financial problem in the 2021-2022 period related to supplier account management. The case study revealed a 40.05% increase in the supplier account during that period, reflecting a failure to manage payments to suppliers. This situation was due to several identified causes, including the lack of an efficient invoice tracking system, the lack of clear supplier management policies and the absence of a proactive strategy in negotiating payment terms. The lack of control over the payment terms agreed upon with suppliers generated an accumulation of debt that negatively affected Minimarket Anthony's cash flow and its relationship with suppliers. Inefficient management of incoming invoices and lack of proper tracking of debt obligations contributed to this problem. To address these deficiencies and improve supplier account management, concrete recommendations have been proposed. These recommendations include strengthening control procedures, implementing clear supplier management policies, and adopting a more strategic payment term negotiation strategy. Effective implementation of these recommendations is essential to reduce supplier account non-compliance and improve the financial health of Minimarket Anthony