Análisis de la Gestión de cobranzas en el Instituto Asedu Ecuador

Abstract

This research work focuses on identifying deficiencies in the collection management process of the Asedu Ecuador Pedagogical Institute. Research techniques such as interviews and digital sources such as Scopus, Dialnet, scielo, as well as documentary sources such as books and magazines, are used. Interviews were carried out in the different departments of the institute to collect information on internal control in the collections area. Internal control evaluations were carried out to obtain a correct accounts receivable process, involving administrative staff and obtaining evidence that revealed problems in the collections area. Following the assessment, accounts receivable management was identified as a key issue and collection management processes were measured to reduce bad debts.