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Control interno a la cartera de crédito y su incidencia en los procesos de créditos y cobranzas de la empresa ESLO en el periodo 2020
| dc.contributor.advisor | Rodriguez, Maria Alexandra | |
| dc.contributor.author | Santillán Moreira, Juleidy Dalinda | |
| dc.date.accessioned | 2021-11-25T14:54:39Z | |
| dc.date.available | 2021-11-25T14:54:39Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/10723 | |
| dc.description | In this case study, an analysis was made of the loan portfolio of the company Está Soluciones y Más, which is a company that sells computers and cable car equipment, in addition to providing maintenance services to them. The company is made up of its manager and owner, Eng. Favian Espinoza Santillán, wife and children. With its parent company located at 9 de Octubre and Velasco Ibarra streets in the city of Ventanas, it was founded in 2006 by its current owner. Within every company, the credit portfolio is important, since it indicates the ease that the company has to grant credits and in the same way the viability of acquiring its products with suppliers. However, mismanagement and a long list of pending collections within any company can cause liquidity and solvency problems for any entity. For this study, the incidence of accounts receivable in the company during the accounting period 2020 was determined. Where the company presented a value of $ 20,235.25 corresponding to pending collections at the end of the year, which indicated a late recovery of the credit card. In the results obtained through the application of internal control, the cause of the delay in the return of cash was partially determined, given that the company does not have a policy manual regarding accounts pending collection from its customers and friends. | es_ES |
| dc.description | In this case study, an analysis was made of the loan portfolio of the company Está Soluciones y Más, which is a company that sells computers and cable car equipment, in addition to providing maintenance services to them. The company is made up of its manager and owner, Eng. Favian Espinoza Santillán, wife and children. With its parent company located at 9 de Octubre and Velasco Ibarra streets in the city of Ventanas, it was founded in 2006 by its current owner. Within every company, the credit portfolio is important, since it indicates the ease that the company has to grant credits and in the same way the viability of acquiring its products with suppliers. However, mismanagement and a long list of pending collections within any company can cause liquidity and solvency problems for any entity. For this study, the incidence of accounts receivable in the company during the accounting period 2020 was determined. Where the company presented a value of $ 20,235.25 corresponding to pending collections at the end of the year, which indicated a late recovery of the credit card. In the results obtained through the application of internal control, the cause of the delay in the return of cash was partially determined, given that the company does not have a policy manual regarding accounts pending collection from its customers and friends. | es_ES |
| dc.description.abstract | En este estudio de caso se hizo un análisis a la cartera de crédito de la empresa Eslo Soluciones y Más, que es una empresa que se dedica a la venta de computadoras y equipos teleféricos, además brindar servicio de mantenimiento a los mismos. La empresa está constituida por su gerente y propietario el Ing. Favian Espinoza Santillán, señora e hijos. Con su matriz ubicada en las calles 9 de octubre y Velasco Ibarra en la ciudad de Ventanas, siendo fundada en el año 2006 por su actual propietario. Dentro de toda empresa es importante la cartera de crédito, puesto a que indica la facilidad que tiene la empresa para otorgar créditos y de la misma manera la viabilidad de adquirir sus productos con los proveedores. Sin embargo un mal manejo y una larga lista de cobros pendientes dentro de cualquier empresa pueden ocasionar problemas de liquidez y solvencia a cualquier entidad. Para este estudio se determinó la incidencia que tienen las cuentas por cobrar en la empresa durante el periodo contable 2020. Donde la empresa presento un valor de $20.235,25 correspondientes a cobros pendientes al finalizar el año, los mismos que indicaron una recuperación tardía de la cartera de crédito. En los resultados que se obtuvieron mediante la aplicación del control interno se determinó en parte la causa de la tardanza en el retorno del efectivo, dado a que la empresa no cuenta con un manual de políticas respecto a las cuentas pendientes de cobro a sus clientes y amigos. | es_ES |
| dc.format.extent | 32 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | BABAHOYO: UTB, 2021 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Control interno | es_ES |
| dc.subject | Cuentas por cobrar | es_ES |
| dc.subject | Nivel de confianza | es_ES |
| dc.subject | Hallazgos | es_ES |
| dc.title | Control interno a la cartera de crédito y su incidencia en los procesos de créditos y cobranzas de la empresa ESLO en el periodo 2020 | es_ES |
| dc.type | bachelorThesis | es_ES |
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