Las cuentas por cobrar y su repercusión en los activos corrientes de GENETICA NACIONAL S.A. GENETSA de la ciudad de Montecristi años 2019- 2020.

Abstract

The general objective of the execution of this research work was to analyze the accounts receivable and their impact on the current assets of GENETICA NACIONAL S.A. GENETSA of the city of Montecristi years 2019-2020. Where a non-experimental and descriptive design methodology was used, where the study variables were investigated, without generating any change, through the use of methods and techniques such as direct observation, data collection, surveys and interviews, which were the starting point for the contribution of strategies to improve the management of the company. The conclusion was obtained that accounts receivable have a significant impact on current assets, since, if collection processes are not carried out properly that allows their immediate recovery, it can cause instability in the company, in which it was possible to know how it was affected its general liquidity, acid proof and available. Recommending that it is essential that the company adopt and create a set of credit policies, in which it contemplates the organization, execution and monitoring of the same, which are oriented to the adequate granting of the same, and that expedite the collection.