Análisis del control interno en el proceso de cobranza y su influencia en la liquidez de la empresa Hormigonera Portoviejo de la ciudad de Portoviejo en el año 2018.

Abstract

The realization of this titling work was with the objective of Analyzing the internal control in the collection process and its influence on the liquidity of the Portoviejo concrete mixer in the city of Portoviejo in 2018, applying a descriptive research, experimental design, in which the internal control questionnaire addressed to the Chief Administrative Officer and surveys of the company's employees were used. Once applied the investigation techniques it was determined that the company does not have established and updated collection policies, caused that the financial situation is not optimal, generating liquidity problems, which affects the fulfillment of its obligations. According to the results obtained, a set of strategies was proposed that will allow the improvement of the company's internal control activities, which will become a competitive advantage when increasing liquidity rates.