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Evaluación de la cartera vencida de la Unidad Educativa María Andrea, periodo 2019-2021.
| dc.contributor.author | Burgos Pérez, Jefferson David | |
| dc.date.accessioned | 2022-10-12T23:35:42Z | |
| dc.date.available | 2022-10-12T23:35:42Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/12737 | |
| dc.description | The past due portfolio is one of the problems that most companies present and that can put their economic stability at risk, since it affects their cash flow, affecting the fulfillment of objectives and the payment of their obligations. To avoid this type of problem in an organization, it is essential to carry out an effective collection management process that helps reduce delinquency rates. Reason for which, the objective of this case study is to analyze the past due portfolio of the María Andrea Educational Unit and how it influences the financial situation of the organization. For which a documentary, descriptive and field investigation was implemented that helped describe the variables and obtain relevant information; while the investigative methods were deductive and inductive, which are supported by direct observation and interview techniques. The results of the investigation allowed us to know that financial management has a manual and collection policies to ensure effective compliance with accounts receivable, the current liquidity of the organization shows a decrease in the last two periods analyzed. Therefore, it is concluded that the economic situation is good; however, there are certain imbalances that put the stability of the educational center at risk and have not made it possible to reduce the index of overdue loans and accounts receivable; this is the reason why losses have been reflected in the 2021 period. | es_ES |
| dc.description | The past due portfolio is one of the problems that most companies present and that can put their economic stability at risk, since it affects their cash flow, affecting the fulfillment of objectives and the payment of their obligations. To avoid this type of problem in an organization, it is essential to carry out an effective collection management process that helps reduce delinquency rates. Reason for which, the objective of this case study is to analyze the past due portfolio of the María Andrea Educational Unit and how it influences the financial situation of the organization. For which a documentary, descriptive and field investigation was implemented that helped describe the variables and obtain relevant information; while the investigative methods were deductive and inductive, which are supported by direct observation and interview techniques. The results of the investigation allowed us to know that financial management has a manual and collection policies to ensure effective compliance with accounts receivable, the current liquidity of the organization shows a decrease in the last two periods analyzed. Therefore, it is concluded that the economic situation is good; however, there are certain imbalances that put the stability of the educational center at risk and have not made it possible to reduce the index of overdue loans and accounts receivable; this is the reason why losses have been reflected in the 2021 period. | es_ES |
| dc.description.abstract | La cartera vencida es uno de los problemas que presentan la mayoría de empresas y que pueden poner en riesgo la estabilidad económica de la misma, en virtud de que afecta su flujo de efectivo repercutiendo en el cumplimiento de objetivos y pago de sus obligaciones. Para evitar este tipo de inconvenientes en una organización es indispensable que se lleve a cabo un proceso de gestión de cobranza efectivo que ayude a disminuir los índices de morosidad. Motivo por el cual, el objetivo del presente caso de estudio es analizar la cartera vencida de la Unidad Educativa María Andrea y cómo esta influye en la situación financiera de la organización. Para lo cual se implementó una investigación documental, descriptiva y de campo que ayudó a describir las variables y a obtener información relevante; mientras que los métodos investigativos fueron deductivo e inductivo, los cuales se encuentran apoyados con las técnicas observación directa y entrevista. Los resultados de la investigación permitieron conocer que la gestión financiera de la institución cuenta con manual y políticas de cobro para asegurar el cumplimiento efectivo de las cuentas por cobrar y la liquidez corriente de la organización presenta una diminución en los dos últimos periodos analizados. Por lo tanto, se concluye que la situación económica es buena; sin embargo, existen ciertos desajustes, que ponen en riesgo la estabilidad del centro educativo y no han permitido reducir el índice de cartera vencida y las cuentas por cobrar; esta es la razón por la que en el periodo 2021 se han reflejado pérdidas. | es_ES |
| dc.format.extent | 47 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 | Cartera vencida | es_ES |
| dc.subject | Gestión de cobranza | es_ES |
| dc.subject | Cuentas por cobrar | es_ES |
| dc.subject | Políticas de cobro | es_ES |
| dc.subject | Morosidad | es_ES |
| dc.title | Evaluación de la cartera vencida de la Unidad Educativa María Andrea, periodo 2019-2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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