Diseño de procesos para alcanzar una recuperación efectiva de cuentas por cobrar en la Notaria Quincuagésima Tercera del cantón Quito.

Abstract

The research work called Process Design for the recovery of the portfolio of the Notary Office Fifty third of Quito Canton and its impact on the liquidity of itself was carried out in order to diagnose the current procedures, for this purpose, the COSO I method was applied, through this, the necessary information was provided to decipher the shortcomings in the process of collection management. Some research techniques were used, such as interviews, surveys, as well as an evaluation of Internal Control of the accounts receivable process, where actors of each process were involved. Necessary evidence was obtained that revealed a series of problems linked especially to the administrative area. It was found that two of the key problems are: the authorization and management of accounts receivable, conclusions and recommendations are specified in order to strengthen the collection management processes and reduce the margin of uncollectible accounts, seeking a portfolio recovery in the expected time under control through the application of policies and the use of a manual of functions where the process to be followed by the notary services until the collection of the same is strictly complied with. The process is empirical and ineffective, due to the lack of controls to verify compliance with collection goals, the accounting system does not provide updated information, and the lack of a person in charge assigned to the functions inherent to the process. It is necessary to consider the recommendations and make corrective actions based on the assigned processes, maintaining updated, optimal and controlled accounting flows for the development of its operations immediately in order to obtain results in the short or medium term.