Control Interno al área de créditos y cobranzas y su incidencia en la liquidez de la empresa Manta Fish S.C.C. de la ciudad de Manta.

Abstract

The main objective of this research work is to determine the incidence that the internal control of the credit and collection area has on the liquidity of the company Manta Fish S.C.C., allowing to identify if the procedures or activities are developed adequately and in accordance with the established guidelines, detecting the risks in the credit and collection operations. The methodology used was the analytical method to analyze in detail the functions performed in the credit and collection area; the inductive method that helped in the comparison and recording of facts or observations that facilitated the obtaining of general conclusions; the COSO method that allowed establishing through its components the efficiency of the controls applied; and the quantitative method that provided information about the relationship between the variables and the accounts of the Financial Statements. From the results obtained, it was determined that the company's liquidity does have an internal control index in the credit and collections area, since accounts receivable are one of the financial resources the company has to meet its short-term commitments, showing a weak control in its operations due to the lack of well-defined functions, policies and procedures. Therefore, a manual of functions, policies and procedures is proposed for a better control in the procedures that are developed to grant a credit sale and the subsequent recovery of the portfolio.