Gestión de las cuentas por cobrar y su incidencia en la liquidez en el Colegio de Ingenieros Eléctricos y Electrónicos de Manabí.

Abstract

The objective of this research project is to analyze how the management of accounts receivable affects the liquidity of the College of Electrical and Electronic Engineers of Manabí, where the lack of organized procedures for monitoring and recovering debts is its main problem, due to poor communication with partners and the lack of constant monitoring of payments. These limitations have had a negative effect on liquidity, making it difficult to carry out projects and maintain infrastructure. To address this problem, the following methods were used: analytical, deductive, comparative and synthetic, to decompose, evaluate and synthesize the information related to accounts receivable management. In addition, data collection techniques were used such as: interviews, surveys and a check list, tools that facilitated obtaining relevant information about the processes and difficulties faced by CIEEMA. The results reflected inadequate management of accounts receivable, characterized by non-standardized processes and a lack of management indicators. This has caused an accumulation of debts, insufficient liquidity and limitations to carry out priority activities. In response to this problem, a strategic plan was designed to improve the management of accounts receivable. This plan includes strategies aimed at reducing delinquencies, through the use of effective collection tools and how to prevent overdue loans. This seeks to optimize the management of accounts receivable and improve CIEEMA's liquidity.