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Cumplimiento crediticio en las cuentas por cobrar de la Empresa Serviagro Expo-Agrícola SAS., durante los ejercicios fiscales 2020-2021.
| dc.contributor.advisor | Velasco Flores, Ángela Sulay | |
| dc.contributor.author | Vera Reina, Anabel Mercedes | |
| dc.date.accessioned | 2022-10-15T03:00:54Z | |
| dc.date.available | 2022-10-15T03:00:54Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/12866 | |
| dc.description | Serviagro Expo Agrícola SAS, is a company specialized in the commercialization of agricultural inputs, and this case study is oriented towards the credit process with the aim of improving it. Good management of credit compliance is the key to success in an organization, therefore, it allows us to move to the same level as sales already made, because it would be useless to have the flow of sales, if the goal is not met, which is a fast collection of it; so it is not about maintaining a good profit margin, but about having physical evidence of the money at the right time. From the analysis the question arises "Credit compliance in accounts receivable from SERVIAGRO EXPO-AGRÍCOLA SAS., in the Baba canton during fiscal years 2020-2021»". The general objective of this case study is to analyze credit compliance and determine to what extent a credit default affects the company's accounts receivable and therefore liquidity through its policies applied in the 2020 - 2021 financial year. All credit policies have associated collection periods to monitor compliance with overdue customer loyalty credits, which is achieved through overdue invoices and portfolio reports. These same policies are terms and conditions that should be considered when evaluating potential customers and seeing if they are likely to cancel said product. The establishment of bad credit management in the organization leads to daily loss of cash without specific measures to solve the problem. | es_ES |
| dc.description | Serviagro Expo Agrícola SAS, is a company specialized in the commercialization of agricultural inputs, and this case study is oriented towards the credit process with the aim of improving it. Good management of credit compliance is the key to success in an organization, therefore, it allows us to move to the same level as sales already made, because it would be useless to have the flow of sales, if the goal is not met, which is a fast collection of it; so it is not about maintaining a good profit margin, but about having physical evidence of the money at the right time. From the analysis the question arises "Credit compliance in accounts receivable from SERVIAGRO EXPO-AGRÍCOLA SAS., in the Baba canton during fiscal years 2020-2021»". The general objective of this case study is to analyze credit compliance and determine to what extent a credit default affects the company's accounts receivable and therefore liquidity through its policies applied in the 2020 - 2021 financial year. All credit policies have associated collection periods to monitor compliance with overdue customer loyalty credits, which is achieved through overdue invoices and portfolio reports. These same policies are terms and conditions that should be considered when evaluating potential customers and seeing if they are likely to cancel said product. The establishment of bad credit management in the organization leads to daily loss of cash without specific measures to solve the problem. | es_ES |
| dc.description.abstract | Serviagro Expo Agrícola SAS, es una empresa especializada en la comercialización de insumos agrícolas, y el presente caso de estudio está orientado en el proceso crediticio teniendo como fin mejorarlo. Una buena gestión del cumplimiento crediticio es la clave del éxito en una organización, por lo tanto, nos permite pasar al mismo nivel que las ventas ya realizadas, porque de nada serviría tener el flujo en ventas, si no se cumple la meta que es una recolección rápida de la misma; por lo que no se trata de mantener un buen margen de beneficio, sino de tener constancia física del dinero en el momento adecuado. Del análisis surge la interrogante “Cumplimiento crediticio en cuentas por cobrar de SERVIAGRO EXPO-AGRÍCOLA SAS., en el cantón Baba durante los ejercicios fiscales 2020-2021»”. El objetivo general de este caso de estudio es analizar el cumplimiento crediticio y determinar en qué medida un incumplimiento crediticio afecta las cuentas por cobrar de la empresa y por ende la liquidez a través de sus políticas aplicadas en el ejercicio económico 2020 - 2021. Todas las políticas de crédito tienen asociados periodos de cobranza para monitorear el cumplimiento de los créditos de fidelización de clientes vencidos, lo cual se logra a través de facturas vencidas e informes de cartera. Estas mismas políticas son términos y condiciones que se deben considerar al evaluar clientes potenciales y ver si es probable que cancelen dicho producto. El establecimiento de una mala gestión crediticia en la organización conduce a la pérdida diaria de efectivo sin medidas específicas para resolver el problema. | es_ES |
| dc.format.extent | 36 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 | Organización | es_ES |
| dc.subject | Crediticio | es_ES |
| dc.subject | Liquidez | es_ES |
| dc.subject | Políticas | es_ES |
| dc.subject | Gestión | es_ES |
| dc.title | Cumplimiento crediticio en las cuentas por cobrar de la Empresa Serviagro Expo-Agrícola SAS., durante los ejercicios fiscales 2020-2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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