Control interno de las cuentas por cobrar y su incidencia en la liquidez de la empresa DISTPAMOGA S.A., de la ciudad de Portoviejo durante el período 2018-2019.

Abstract

Organizations must maintain internal control of their activities, be they administrative or financial; because through this it is possible to prevent fraud, locate errors and stimulate operational efficiency. The fundamental purpose of the internal control of accounts receivable for the distributor DISTPAMOGA, is to contribute to the management in the timely and reliable knowledge in the planning, organization, execution and supervision processes of its operational behavior and in this way to improve the liquidity of the company. company since portfolio recovery is part of cash flows. For the development of the research, a methodology based on a descriptive, field and documentary study was used, with a sample of five people who work in the company and an interview directed to the manager; This made it possible to detect the weaknesses present due to the lack of an internal control manual for accounts receivable. In addition, an internal control manual for accounts receivable is presented, which defines the objectives, mission, vision, goals, scope, standards and policies that support the proposal.