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Gestión de control de la cuenta por cobrar de Comercial Joselito del Cantón Baba período 2020 - 2021.
| dc.contributor.advisor | Andrade Valenzuela, Pedro Pablo | |
| dc.contributor.author | Aguirre Veloz, Figna Antonella | |
| dc.date.accessioned | 2022-05-02T06:14:07Z | |
| dc.date.available | 2022-05-02T06:14:07Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/11387 | |
| dc.description | The control management of accounts receivable is of great importance for companies since through this it will be possible to plan, organize, direct and monitor the policies, procedures and practices applied in a company for the respective credit that is applied to clients in a company, given that if the correct control of these accounts is not carried out, it could harm the health of the commercial due to lack of liquidity. Where the control management of accounts receivable was analyzed since there is an increase in the past due portfolio due to non-compliance by customers when making their payments, since the company has not implemented collection policies that are of great benefit to the respective collection, as well as the non-performance or investigation of the state of the credit history of the clients in other companies in order to know if they can access the credit or not. Performing the analysis of financial ratios. It should be noted that the present case study was carried out using quantitative and descriptive methodology, applying observation and interview techniques, having favorable results for the preparation of this work. | es_ES |
| dc.description | The control management of accounts receivable is of great importance for companies since through this it will be possible to plan, organize, direct and monitor the policies, procedures and practices applied in a company for the respective credit that is applied to clients in a company, given that if the correct control of these accounts is not carried out, it could harm the health of the commercial due to lack of liquidity. Where the control management of accounts receivable was analyzed since there is an increase in the past due portfolio due to non-compliance by customers when making their payments, since the company has not implemented collection policies that are of great benefit to the respective collection, as well as the non-performance or investigation of the state of the credit history of the clients in other companies in order to know if they can access the credit or not. Performing the analysis of financial ratios. It should be noted that the present case study was carried out using quantitative and descriptive methodology, applying observation and interview techniques, having favorable results for the preparation of this work. | es_ES |
| dc.description.abstract | La gestión de control de las cuentas por cobrar es de gran importancia para las empresas ya que mediante esta se podrá planear, organizar, direccionar y monitorear las políticas, procedimientos y prácticas aplicadas en una empresa para el respectivo crédito que se aplica a los clientes en una empresa, dado que si no se lleva a cabo el correcto control de estas cuentas podría perjudicar la salud del comercial por falta de liquidez. Donde se analizó la gestión de control de las cuentas por cobrar ya que existe un aumento en la cartera vencida debido al incumplimiento de los clientes al momento de realizar sus pagos, dado que la empresa no ha implementado políticas de cobranza que sean de gran beneficio para el respectivo cobro, como también la no realización o investigación sobre el estado que se encuentra el historial crediticio de los clientes en otras empresas para así poder saber si este puede acceder o no al crédito. Realizando el análisis de los ratios financieros. Cabe recalcar que el presente caso de estudio se realizó en el comercial Joselito, mediante la metodología cuantitativa y de tipo descriptivo aplicando las técnicas de observación y entrevista teniendo resultados favorables para la elaboración de presente trabajo. | es_ES |
| dc.format.extent | 32 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2022 | 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 | Gestión | es_ES |
| dc.subject | Control | es_ES |
| dc.subject | Cuentas por Cobrar | es_ES |
| dc.subject | Clientes | es_ES |
| dc.title | Gestión de control de la cuenta por cobrar de Comercial Joselito del Cantón Baba período 2020 - 2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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