Control Interno de las Cuentas por Cobrar y su incidencia en la Rentabilidad de la Distribuidora Discarnicos S.A.

Abstract

Organizations currently implement rigorous processes to ensure their permanence and stability, focusing on asset optimization and the presentation of accurate financial statements. Accounts receivable are key in this process, as they represent the right to collect for products or services sold, which directly impacts the company's liquidity and financial stability. In Ecuador, companies seek to maintain a balance between cash flow and compliance with financial obligations without affecting their profitability. Distribuidora Discarnicos S.A., dedicated to the distribution of PRONACA food products, has gained recognition in Manta thanks to its ease of payrnent to customers, which has increased its portfolio. However, excessive granting of credits and the lack of adequate collection control have affected its profitability, highlighting the need to improve accounts receivable management. The main objective of the study was to identify collection strategies that optimize portfolio turnover, improve liquidity and reduce overdue balances. An analysis of the collection processes was carried out, identifying deficiencies and establishing an action plan to optimize this area. The methodology used was qualitative, with interviews, direct observation, internal control questionnaires and analysis of financial statements. This allowed obtaining precise inforrnation on operational deficiencies and providing solutions through control strategies and policies to improve the management of accounts receivable and the profitability of the company.