Internal administrative and financial control applied to accounts receivable, to improve the management of the EYVTOURS company, in the city of Manta, Manabí province

Investigation article

Abstract

It intends to develop a manual of policies and procedures for accounts receivable in the area of ​​credits and collections of the company EYVTOURS S.A., with the main objective of improving administrative and financial management through the implementation of the manual that will serve as a guide in operations. The company EYVTOURS S.A. is a travel agency and tour operator, which, since it does not have an internal control system for the management of accounts receivable, is being financially affected by the unrecovered values ​​of the debts of the clients, produced by the lack of documented procedures and guided, causing inefficient processes. The method used in the investigation is the analytical one, with which the factors that affect the management of accounts receivable were identified and each of the areas involved were analyzed. On the other hand, the techniques that allowed us to know the processes, activities, and opinions of those who work in the company, are observation, interviews, and surveys. The above will allow the organization to carry out controls in compliance with the processes and policies of accounts receivable, allowing the recovery of the portfolio to be obtained on the established dates and make decisions in time to solve the problems presented in this very important financial component.

Keywords: Policy Manual, charges and techniques.