Análisis del modelo de cobranzas en empresas de comercialización de bebidas de moderación y su relación con el riesgo de fraude.

Abstract

This research project aims to analyze and demonstrate how the processes in the management of collections of companies whose activity is mass consumption, specifically the manufacture, sale and distribution of moderation drinks in the city of Guayaquil are directly affected by the risk of internal and external fraud. Specifically, the area where this probability is increased in large measures is in the credit and collection department whose main function is the analysis, granting, and management of collection to customers of sales made within a target market. In our country, the moderation drinks market is controlled in its majority portion by 2 multinational companies in the competition for offering the best beer for the consumption of Ecuadorians, Cervecería Nacional and Ambev. Both companies already with more than half a century in this activity dispute among themselves having the leadership in the sale of beer being National Brewery the leader with more than 90% of relevant market share and sales of 443 million annually, the remaining percentage is divided between Ambev and other national and imported beers. (Bravo & Orozco Monica, 2016) In relation to the above, the large volume of sales that are handled, together with a large number of direct employees and third parties who participate in the sale process as such, the risk of fraud in the collection of funds by staff, customers, suppliers, etc. It is imminent and constitutes a key point in the modeling strategies of its collection process to minimize this possibility and to protect financial control and possible losses due to this phenomenon called fraud.