Evaluación de los procesos de recuperación de la cartera comercial y su repercusión en la liquidez de la empresa Corrugados Equinoccial CORRUQUIM S.A, en el cantón Cayambe año 2017-2018.

Abstract

This qualification work had the general objective of evaluating the recovery processes of the commercial portfolio and its impact on the liquidity of the company Corrugados Equinoccial Corruquim SA, in the Cayambe Canton year 2017-2018, applying a descriptive and non-descriptive design research. experimental. To carry out this study, methods such as observation by visiting the company's facilities were used, as well as the application of surveys to workers related to the study area, as well as the application of interviews with the company's representative and accountant. The conclusions of this work were obtained that the company does not have credit policies, as well as the financial analysis that allows to know the real situation of the company. The creation and design of collection policies that adapt to the needs of your business are recommended, which contain efficient collection methods, using technology as an ally, as well as looking for new market niches and increasing sales. performed mostly in cash than on credit.