Rotación de las cuentas por cobrar y su incidencia en la situación financiera de la fábrica de Hielo Frioro.

Abstract

The company FRIORO is dedicated to the manufacture of ice (frozen water), which is distributed to different productive sectors in the provinces of El Oro and Guayas. Its source of income is based on the sale of this product to consumers such as the shrimp, livestock, tourism, etc. Over the years, its client portfolio has been expanding, creating a fairly extensive account receivable, which means that the company has lost control to carry out the respective collections, given that the clients allege the economic crisis that the country is going through. country for the reasons caused by facing the presence of the COVID-19 pandemic during the years 2020, 2021 to the present. Consequently, this research work seeks to detect the causes arising in this process, which allow the necessary accounting measures to be applied to correct the financial economic indices and the company to minimize the risks in the applicability of decisions at the executive level. For the development of this case, the accounting strategies will be implemented, specifically the knowledge to release the customer credit portfolio, without this implying that the market is lost, to maintain liquidity, because it must be taken into account that in order to correct You don't have to sacrifice customers. The conceptual description was obtained from research in different scientific journals that published articles related to this case study, they were obtained from the exploration of web pages attached to the utmachala virtual library.