Análisis estratégico sobre la implementación de la inteligencia artificial en la gestión eficiente de las cuentas por cobrar: estudio de caso en la organización Corona

Abstract

This study examines, from a strategic perspective, the adoption of artificial intelligence in Organización Corona's accounts receivable operations. A mixed research design was used, integrating quantitative and qualitative evidence from employee and distributor surveys with an interview conducted with an internal artificial intelligence specialist. The findings indicate that many activities still depend on manual execution, which increases workload and creates opportunities for errors and rework. Differences were also found in the speed of payment posting, with consequences for available credit and distributor experience. The technological assessment suggests that artificial intelligence can feasibly support paymentdocument extraction, reconciliation, and allocation. The study therefore frames artificial intelligence as a strategic path for process evolution rather than as a remedy for financial deterioration: it can raise productivity, improve the use of working capital, and provide a better customer experience.