Propuesta metodológica del control interno en las cuentas por cobrar y ventas de las PYMES del sector de servicios de outsourcing contable de la ciudad de Guayaquil.

Abstract

In the present investigation with the theme Methodological proposal of internal control in accounts receivable and sales of SMEs in the accounting outsourcing services sector of the city of Guayaquil, it addresses the problem related to an increase in the recovery time of the portfolio receivable from companies dedicated to the sale of outsourcing services. This is due to the lack of internal control in the sales processes and accounts receivable management within these companies, increasing due to customer dissatisfaction. For an effective development of the research, a non-experimental transectional non-longitudinal design was selected using a qualitative approach with descriptive and bibliographic support to use interviews and documentary analysis as a means for gathering and processing information. After the respective processing, it was concluded that the lack of procedures for the acceptance of a new client or the procedure to continue with a recurring client, added to the dissatisfaction of the clients, directly affects the recovery of accounts receivable. Therefore, it became necessary to establish a methodological proposal to manage the acceptance of new clients and orders for professional services.