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Análisis Financiero del rubro cuentas por cobrar del Comercial “Regulito” en el periodo 2019-2020.
| dc.contributor.advisor | Fernández Bayas, Teófilo Roberto | |
| dc.contributor.author | Jiménez Alejandro, Nelson Darío | |
| dc.date.accessioned | 2022-05-07T20:02:02Z | |
| dc.date.available | 2022-05-07T20:02:02Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/11486 | |
| dc.description | This case study takes place in the Regulito commercial to analyze the accounts receivable item in the midst of the economic risk generated by the COVID 19 virus for all economic sectors, up to a global expansion, making a comparison of the 2020 period with 2019 by the fluctuations that are observed in the first instance, looking for the origin of this alteration, considering the importance of this account because it belongs to current assets and maintains a healthy cash flow. Accounts receivable is an item that is fed, in addition to the vote of confidence, by the fact of knowing that granting credit to customers generates greater breadth in the market compared to the competition, increases sales and therefore the exit of stocks, opening the door to renewal. the good or service offered in this case by the Regulito commercial, which is the purchase and sale of rice, its derivatives and soybeans, improving the economy. With the information provided, the present study is facilitated, observing the interest of the owner, the balance sheet was used as a tool that provides reliable accounting information of the company to apply it to a horizontal analysis that showed the variation of 99.83%, a vertical analysis with values of important alteration, likewise, the values of the general balance are extracted to carry out current liquidity indices, acid test and accounts receivable turnover, average collection period, in which the response of the problem is evidenced by which This analysis began and this is the lack of resources for the proper application of a good credit system due to the economic downturn caused by covid-19. | es_ES |
| dc.description | This case study takes place in the Regulito commercial to analyze the accounts receivable item in the midst of the economic risk generated by the COVID 19 virus for all economic sectors, up to a global expansion, making a comparison of the 2020 period with 2019 by the fluctuations that are observed in the first instance, looking for the origin of this alteration, considering the importance of this account because it belongs to current assets and maintains a healthy cash flow. Accounts receivable is an item that is fed, in addition to the vote of confidence, by the fact of knowing that granting credit to customers generates greater breadth in the market compared to the competition, increases sales and therefore the exit of stocks, opening the door to renewal. the good or service offered in this case by the Regulito commercial, which is the purchase and sale of rice, its derivatives and soybeans, improving the economy. With the information provided, the present study is facilitated, observing the interest of the owner, the balance sheet was used as a tool that provides reliable accounting information of the company to apply it to a horizontal analysis that showed the variation of 99.83%, a vertical analysis with values of important alteration, likewise, the values of the general balance are extracted to carry out current liquidity indices, acid test and accounts receivable turnover, average collection period, in which the response of the problem is evidenced by which This analysis began and this is the lack of resources for the proper application of a good credit system due to the economic downturn caused by covid-19. | es_ES |
| dc.description.abstract | El presente estudio de caso toma lugar en el comercial Regulito para analizar el rubro cuentas por cobrar en medio del riesgo económico que genero el virus COVID 19 para todos los sectores económicos, hasta una expansión mundial, haciendo una comparación del periodo 2020 con el 2019 por las fluctuaciones que se observan a primeras instancias, buscando el origen de esta alteración, considerando la importancia de esta cuenta debido a que pertenece al activo corriente y mantiene al flujo de efectivo sano. Cuentas por cobrar es un rubro que se alimenta además del voto de confianza del hecho de conocer que otorgar crédito a los clientes genera mayor amplitud en el mercado frente a la competencia, aumenta las ventas y por ende las salidas de las existencias dando apertura a renovar el bien o el servicio que ofrece en este caso el comercial Regulito que es la compra y venta de arroz, sus derivados y soya mejorando la economía. Con la información otorgada se facilita el presente estudio, observando el interés de la propietaria, se utilizó el balance general como herramienta que brinda la información contable fidedigna de la empresa para aplicarla a un análisis horizontal que mostro la variación de 99.83% , un análisis vertical con valores de importante alteración, así mismo, se extrae los valores del balance general para realizar índices de liquidez corriente, prueba acida y de rotación de cuentas por cobrar, periodo promedio de cobro, en el que se evidencia la respuesta del problema por el cual se dio inicio a este análisis y esta es la falta recursos para la debida aplicación de métodos de crédito debido a la baja económica que provoco el covid-19. | es_ES |
| dc.format.extent | 40 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 | Análisis | es_ES |
| dc.subject | Cuentas por Cobrar | es_ES |
| dc.subject | Fluctuaciones | es_ES |
| dc.subject | Balance general | es_ES |
| dc.title | Análisis Financiero del rubro cuentas por cobrar del Comercial “Regulito” en el periodo 2019-2020. | es_ES |
| dc.type | bachelorThesis | es_ES |
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