Facturación y liquidez en la Empresa de Mantenimiento Eléctrico de Durán, Ecuador

Abstract

The research was conducted with the objective of analyzing deficiencies in the billing process of an electrical services company, focusing on identifying administrative factors affecting timely invoice issuance and its impact on financial liquidity. A mixed-methods approach was used, combining quantitative methods to evaluate financial indicators and qualitative information gathered through surveys and direct observation. The results revealed a lack of interdepartmental coordination, delays in technical report submissions, and absence of automation, leading to operational inefficiencies, rework, and disruptions in cash flow. It was concluded that improvements in document management, the adoption of automated systems, and stronger communication between key areas are necessary. This study provided a practical approach to solving structural issues in critical administrative processes, generating useful and transferable knowledge for other organizations with similar operational structuresersión