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Gestión financiera del rubro cuentas por cobrar de la Compañía Frontesa S.A. de la ciudad de guayaquil, provincia del Guayas del periodo 2020-2021.
| dc.contributor.advisor | Onofre Zapata, Ronny Fernando | |
| dc.contributor.author | Pereira Sánchez, Justhin María | |
| dc.date.accessioned | 2022-10-18T16:30:19Z | |
| dc.date.available | 2022-10-18T16:30:19Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/12921 | |
| dc.description | The present case study is oriented to analyze the financial management of the accounts receivable category of the company Frontesa S.A of the Guayaquil Canton, where it was possible to verify problems that affect the development of the financial management of the company, while the accounts receivable are of primary importance for a company, since they represent the rights that the company has over customers and from which it also obtains benefits, through the sale of goods or services provided by the company. However, due to the lack of adequate management and the lack of effective credit and collection policies, accounts receivable increased, which in turn translated into a decrease in liquidity in the accounts and in solvency, due to maintain uncollectible accounts. In addition, it is important to mention that the realization of this case study was developed through quantitative and qualitative approaches, supported by the type of explanatory research that was fundamental for understanding the problems surrounding the financial management of the accounts receivable category. of the company Frontesa S.A. In addition, the analytical method was used, which allowed a deeper understanding of the constituent elements of the investigation and the interview as a tool to collect information, which was very effective when collecting information, since it clearly instructs to obtain very precise information pertinent and necessary opinions of the interviewee. | es_ES |
| dc.description | The present case study is oriented to analyze the financial management of the accounts receivable category of the company Frontesa S.A of the Guayaquil Canton, where it was possible to verify problems that affect the development of the financial management of the company, while the accounts receivable are of primary importance for a company, since they represent the rights that the company has over customers and from which it also obtains benefits, through the sale of goods or services provided by the company. However, due to the lack of adequate management and the lack of effective credit and collection policies, accounts receivable increased, which in turn translated into a decrease in liquidity in the accounts and in solvency, due to maintain uncollectible accounts. In addition, it is important to mention that the realization of this case study was developed through quantitative and qualitative approaches, supported by the type of explanatory research that was fundamental for understanding the problems surrounding the financial management of the accounts receivable category. of the company Frontesa S.A. In addition, the analytical method was used, which allowed a deeper understanding of the constituent elements of the investigation and the interview as a tool to collect information, which was very effective when collecting information, since it clearly instructs to obtain very precise information pertinent and necessary opinions of the interviewee. | es_ES |
| dc.description.abstract | El presente caso de estudio está orientado a analizar la gestión financiera del rubro cuentas por cobrar de la empresa Frontesa S.A del Cantón Guayaquil, donde se pudo constatar problemas que afectan el desarrollo de la gestión financiera de la empresa, mientras que las cuentas por cobrar son de primera importancia para una empresa, ya que representan los derechos que tiene la empresa sobre los clientes y de los cuales también obtiene beneficios, a través de la venta de bienes o servicios prestados por la empresa. Sin embargo, debido a la falta de una adecuada gestión y a la falta de políticas crediticias y de cobranza efectivas, las cuentas por cobrar aumentaron, lo que a su vez se tradujo en una disminución de la liquidez en las cuentas y en la solvencia, por mantener cuentas incobrables. Además, es importante mencionar que la realización del presente caso de estudio se desarrolló a través de los enfoques cuantitativo y cualitativo, apoyado con el tipo de investigación explicativa que fueron fundamentales para la comprensión de las problemáticas entorno a la gestión financiera del rubro cuentas por cobrar de la empresa Frontesa S.A. Además, se utilizó el método analítico, que permitió una comprensión más profunda de los elementos constitutivos de la investigación y la entrevista como herramienta para recolectar información, la cual resultó muy efectiva al momento de recolectar información, ya que instruye claramente para obtener información muy precisa, opiniones pertinentes y necesarias del entrevistado. | es_ES |
| dc.format.extent | 45 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 financiera | es_ES |
| dc.subject | Cuentas por cobrar | es_ES |
| dc.subject | Políticas de crédito | es_ES |
| dc.subject | Políticas de cobro | es_ES |
| dc.title | Gestión financiera del rubro cuentas por cobrar de la Compañía Frontesa S.A. de la ciudad de guayaquil, provincia del Guayas del periodo 2020-2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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