El control interno de las cuentas por cobrar y su incidencia en la liquidez de la Empresa Disalca

Abstract

The purpose of this research project is to evaluate the proper management of the accounts receivable item through an internal control evaluation in order to allow evaluating the effectiveness of the processes implemented in the collection area, reflecting as results it seeks to determine what are the deficiencies that exist in the management of accounts receivable, its objective is to determine through an internal control manual accounts receivable which will improve the liquidity of the Disalca company, within that the inductive methods were used, deductive and analytical, will allow us to provide and implement optimal solutions to the company. Likewise, an interview was applied to find out what is happening within the Disalca company, a proposal was established to implement and develop an internal control manual to better monitor the management of accounts receivable from the Disalca Company in order to that this does not affect in the future, since it is considered a useful tool which allows employees to correctly carry out each of the activities in the collection area, in order to improve the collection of accounts receivable and thus correct the liquidity of the company.