Evaluación de la cartera vencida del sector industrial en la Empresa Eléctrica Riobamba Sociedad Anónima, provincia de Chimborazo, período 2019 - 2021 y su impacto en los indicadores de recaudación.

Abstract

The objective was to evaluate the expired portfolio of the industrial sector of the Riobamba Electric Company S.A. (RECSA) for the years 2019-2021, to determine the affectation on the same about the liquidity of the company, likewise about the administrative use of the accounts to charge, and the management of the recuperation of the expired portfolio that the company has cataloged by a range of expiration date. Today, the company faces shortages in income, caused by the non-payment of electric bills mainly due to the pandemic, quarantine, and financial crisis because of Covid19, which affects the financial results and therefore the flow of the company’s activities. As a response, strategies have not been implemented for the recovery of funds, like the following up of the defaulting clients to suggest payment options or the reprogramming of overdue debts, generating negative results, provoking the rise of clients from the industrial sector and consequently the deterioration of the expired portfolio, furthermore, they have not made financial, legal decisions and management in harmony with the continued bettering of the process. This investigation finds itself founded in the positive paradigm in virtue of historical acts, as well as being aligned to the quali-quantative results in that it employs mathematical models, theories, and hypotheses. A functional manual was laid out for the management department of the portfolio that allows it to adequately maintain and control the overdue accounts and to have control over the expired portfolio, the delayed payments, and the recuperation of the same. It’s recommended to maintain adequate control over the collections of the RECSA and distribute the overdue accounts with the status of defaulting which are established in order to have better management and control of the expired portfolio.