Contabilidad y Auditoria

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Administración de las cuentas por cobrar y su incidencia en la liquidez de la Imprenta y Papelería Mera, periodos 2018- 2019

(Universidad Técnica de Manabí, 2021) Bermello Plua, Janner Fernando ; Oña Calapaqui, Mónica Alexandra ; Acosta Chavéz, Delia Alina

Within the present investigation, I focus on analyzing how the administration of accounts receivable can affect the liquidity of the Mera Printing and Stationery, in such a way that a sequence of the problems faced by small companies was started, based on in the theoretical bases of the same. For later, through the application of a mixed methodology that covers both qualitative and quantitative aspects, to achieve a better understanding of the situation. However, it required the application of interviews to both the management and the accountant, as well as surveys of all the employees which allowed to have an overview for subsequent analysis of the financial statements of the 2018-2019 periods that were the object of study and in this way to be able to reach conclusions such as the fact that if the company manages to efficiently recover its loan portfolio, it could face short-term liquidity problems. In order to improve the management of accounts receivable, the investigation was completed with a proposal for basic credit and collection procedures that will allow Mera Printing and Stationery to improve the levels of portfolio recovery and therefore the increase of the income from resources that index in liquidity