Eli Muebles: análisis de las limitaciones financieras y la administración de cobranzas en un negocio artesanal en Azuay, Ecuador

Abstract

This case presents the situation of Eli Muebles, a small artisanal business located in the province of Azuay, Ecuador, dedicated to the manufacturing and sale of furniture. It was founded in the year 2000 by an entrepreneurial couple. Through both qualitative and quantitative approaches, the study identifies the main issue as the manual and traditional management of key processes such as collections, financial administration, and inventory control. This limits operational efficiency and the business’s sustainability, especially in the face of significant challenges within an increasingly digital and industrialized environment. In response to this problem, the objective of the study was to identify and propose alternatives to strengthen the company’s management. Three main solutions were evaluated: implementing electronic payments at the store, creating a website with e-commerce capabilities, and adopting financial digitalization through accounting software with inventory control. A preference matrix revealed that the most viable option is the implementation of electronic payment methods, which would require an estimated investment of $400 and would improve liquidity, facilitate sales, and reduce dependence on cash. In conclusion, Eli Muebles stands at a turning point that demands adaptability and innovation. The introduction of digital payment methods represents a first step toward strengthening its market position, while laying the groundwork for the future comprehensive digitalization of its operations.