Contabilidad y Auditoría
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Examinando Contabilidad y Auditoría por Autor "Aguilar Patiño, Adriana Edelmira"
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- ÍtemAcceso AbiertoSistema de control interno para el proceso de recaudación y recuperación de cartera para mejorar la liquidez de las PYMES en la ciudad de Cuenca - Ecuador(Universidad Católica de Cuenca., 2023) Aguilar Patiño, Adriana Edelmira; Andrade Amoroso, Rolando Patricio; 0106497670SMEs (Small and Medium-sized Enterprises) serve as a driving force for the economy in both large and small cities. These are typically businesses engaged in commerce, characterized by low capital investment, and as a result, they require prompt capital recovery for reinvestment. That is why they need efficient collection and recovery processes for their loan portfolio so as not to affect their liquidity, as this puts their operation at risk and delays their growth and development process. The general objective is to design an internal control system in the revenue and debt recovery area to enhance the liquidity of SMEs in the commerce sector. It is intended to be achieved through a mixed-method study with a descriptive, non-experimental approach, where quantitative and qualitative data will be collected on the variable under study. The research will describe the processes related to revenue and debt recovery without manipulating or altering the data obtained. The investigation is expected to identify the weaknesses in SMEs' revenue and debt recovery process and contribute improvements to it.