Propuesta metodológica para el diseño de la matriz de deterioro en las cuentas por cobrar en las empresas distribuidoras de productos veterinarios del cantón Balsas.

Abstract

The management of accounts receivable must be carried out in such a way as to ensure the return on investment, that is, the collectability of that trust granted to customers; due to the aforementioned, the present investigation focuses on the Balsas Canton and its activity in the veterinary sector, in this sector it has been shown that the levels of losses due to accounts receivable have a high index. The research has a mixed approach, so the data collection was qualitative through interviews with accounting experts and owners of the sector under study, and quantitative through interviews with businesses in general in the veterinary sector, which gave us a clearer vision of the deficiencies that exist in the management of accounts receivable according to the International Financial Reporting Standards. After data collection, it was possible to arrive at the most favorable method for reducing losses due to uncollectible accounts is to design a methodological matrix for the calculation of provisions for uncollectible accounts, according to the probabilities of collection, the days of credits granted, the level at which each client is, which ensures that at the end of the accounting operations that these accounts receivable are carried out, we reflect a minimum percentage of loss, which will help companies to better manage their client portfolio. Once the methodological matrix was designed, it was possible for the distribution companies to have an estimated percentage of loss adjusted to historical movements in this area, which allows making the right investment decisions.