Bibliographic citations
Mori, S., Dueñas, V. (2019). Control de cuentas por cobrar y su incidencia en la rentabilidad de la empresa Milenium Electronics S.A.C, sucursal Tarapoto, periodo 2015. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/3831
Mori, S., Dueñas, V. Control de cuentas por cobrar y su incidencia en la rentabilidad de la empresa Milenium Electronics S.A.C, sucursal Tarapoto, periodo 2015. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2019. http://hdl.handle.net/11458/3831
@misc{renati/1054631,
title = "Control de cuentas por cobrar y su incidencia en la rentabilidad de la empresa Milenium Electronics S.A.C, sucursal Tarapoto, periodo 2015.",
author = "Dueñas Cordova, Viviana",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2019"
}
The present investigation is entitled "Control of accounts receivable and its impact on the profitability of the company Milenium Electronics S.A.C, Tarapoto branch, period 2015" whose general objective was to determine the impact of the control of accounts receivable in the company Milenium Electronics S.A.C, Tarapoto branch, period 2015. The specific objectives are to analyze the activities of the accounts receivable, as well as to identify the deficiencies and causes of the activities of the accounts receivable, in addition to estimate the profitability of the company, and to establish the incidence of the control of accounts receivable in the profitability of the company. The research is of applied type, descriptive level and non-experimental design. The techniques applied were the interview and documentary analysis with their instruments, the interview guide and documentary analysis guide respectively. The sample was made up of the Manager and all the accounts receivable for 2015, in other words, all the documents that contained information on the accounts receivable and the profitability of MILENIUM ELECTRONICS S.A.C. The main results reveal that 56% of the activities described in the interview guide are not fulfilled, leading to significant losses. The deficiencies found were the lack of analysis of the economic capacity of the client, the deficient control and supervision of accounts receivable, the lack of objective follow-up of the documentary patrimony provided by the client and the lack of sanctions that awaken the interest of the user to cancel the entire debt. In effect, this has caused the loss of S/. 23,378.08. The conclusion shows that the control of accounts receivable has a negative impact on the profitability of the company Milenium Electronics S.A.C.
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