Auditoría de cuentas por cobrar y su incidencia en la liquidez de las compañías PYMES dedicadas a la comercialización de aceites y lubricantes ubicadas en el sector norte de la ciudad de Guayaquil
This research work is based on the design of an audit of accounts receivable applicable to the companies SMES dedicated to the commercialization of oils and lubricants located in the north sector of the city of Guayaquil, having as purpose the verification of the reasonableness of accounts receivabl...
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| Tipo de recurso: | tesis de maestría |
| Estado: | Versión publicada |
| Fecha de publicación: | 2019 |
| País: | Ecuador |
| Institución: | Universidad Laica Vicente Rocafuerte |
| Repositorio: | Repositorio Universidad Laica Vicente Rocafuerte |
| Idioma: | español |
| OAI Identifier: | oai:localhost:44000/2999 |
| Acceso en línea: | http://repositorio.ulvr.edu.ec/handle/44000/2999 |
| Access Level: | acceso abierto |
| Palabra clave: | Auditoría financiera Liquidez Crédito Incidencia |
| Sumario: | This research work is based on the design of an audit of accounts receivable applicable to the companies SMES dedicated to the commercialization of oils and lubricants located in the north sector of the city of Guayaquil, having as purpose the verification of the reasonableness of accounts receivable balances, applying procedures that allow detecting in a timely manner the risks associated to said item, and issue recommendations that contribute to implement or improve the operations control procedures, to reduce the levels of loan delinquency and portfolio uncollectibility, which has an impact on liquidity, thus avoiding economic losses that could affect the sector mentioned above. A mixed research approach was used; applying in the first instance a bibliographic methodology that helped to obtain knowledge of existing researches, the empirical field methodology, for the collection of data based on observation and experiences through surveys and interviews and finally the statistical-mathematical method for the analysis and interpretation of numerical data, in order to obtain evidence that supports the problematic presentation of the object of study…….. |
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