Control de cuentas por cobrar de la Empresa Asantecorp S.A. de la ciudad de guayaquil del periodo 2022.

The company ASANTECORP S.A., based in the city of Guayaquil, dedicated to the marketing of various white goods, faced a series of challenges in the management of its accounts receivable during fiscal 2022, because it opted to grant credit to its customers as a strategy to encourage the purchase of its products and maintain competitiveness in the market. However, this decision was counteracted by a significant increase in customer delinquencies, which strained the company's liquidity and solvency. This case study will contribute significantly to the understanding of ASANTECORP S.A.'s internal practices, since the identification of deficiencies in the company's credit management system will provide valuable information for the evaluation of its internal processes and procedures. In addition, management will be able to implement corrective measures that will increase the company's operational and financial efficiency. This detailed reflection on the entity's internal practices will directly benefit the company, because it will provide useful lessons and teachings for other organizations in the area of accounting and financial management. Consequently, this research aims to analyze in detail the causes of the increase in accounts receivable delinquency in ASANTECORP S.A. The main objective is to contribute to the strengthening of the company's financial management and the development of strategies to mitigate the risks associated with the management of accounts receivable, which reduces the risks of losses due to uncollectibility and optimizes the profitability of the business by minimizing the costs associated with the financing and recovery of credits.

• Autor Principal: Cepeda Saltos, Víctor Antonio (author)
• Formato: bachelorThesis
• Publicado: 2024
• Subjects: Gestión financiera; Incobrabilidad; Control interno
• Acceso en liña: http://dspace.utb.edu.ec/handle/49000/15708