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Proceso contable de la cuenta por cobrar clientes, con énfasis en la cartera vencida al 2022 del Almacén Lorences de la ciudad de Babahoyo.
| dc.contributor.advisor | Campos Rocafuerte, Hugo Federico | |
| dc.contributor.author | Vera Cuji, Kenya Rosalía | |
| dc.date.accessioned | 2023-05-20T23:04:27Z | |
| dc.date.available | 2023-05-20T23:04:27Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/13783 | |
| dc.description | This case study takes the Lorences store in the city of Babahoyo, which is dedicated to the retail marketing of household appliances such as stoves, washing machines and other white goods. For the development of this research, the following objective was proposed, which involves analyzing the financial information of the overdue portfolio of "Almacén Lorences" during the period 2022, the Lorences store presents a problem that is related to the management of its customer portfolio, this is because the company does not have adequate control over the loan portfolio, which means that there are errors in internal control, and therefore it is difficult at the time of collection, because they do not conduct a study of the client, they do not know the economic situation of the same. The methodology of this work was developed by qualitative and quantitative techniques, with the purpose of finding optimal options for the management of accounts receivable. Analytical, documentary and historical methods were used, which contributed to investigate the weaknesses that LORENCES Warehouse has in its accounts receivable control. To obtain the results in the case study, IFRS were applied and financial analysis was performed. It was found that Lorences Warehouse presented an increase in overdue accounts receivable, so that this condition can considerably aggravate the liquidity of the establishment. | es_ES |
| dc.description | This case study takes the Lorences store in the city of Babahoyo, which is dedicated to the retail marketing of household appliances such as stoves, washing machines and other white goods. For the development of this research, the following objective was proposed, which involves analyzing the financial information of the overdue portfolio of "Almacén Lorences" during the period 2022, the Lorences store presents a problem that is related to the management of its customer portfolio, this is because the company does not have adequate control over the loan portfolio, which means that there are errors in internal control, and therefore it is difficult at the time of collection, because they do not conduct a study of the client, they do not know the economic situation of the same. The methodology of this work was developed by qualitative and quantitative techniques, with the purpose of finding optimal options for the management of accounts receivable. Analytical, documentary and historical methods were used, which contributed to investigate the weaknesses that LORENCES Warehouse has in its accounts receivable control. To obtain the results in the case study, IFRS were applied and financial analysis was performed. It was found that Lorences Warehouse presented an increase in overdue accounts receivable, so that this condition can considerably aggravate the liquidity of the establishment. | es_ES |
| dc.description.abstract | El presente caso de estudio toma al almacén Lorences de la ciudad de Babahoyo, mismo que se dedica a la comercialización al por menor de electrodomésticos como cocinas, lavadoras y demás productos de línea blanca. Para el desarrollo de esta investigación, se planteó el siguiente objetivo que implica Analizar la información financiera de la cartera vencida del “Almacén Lorences” durante el período 2022, el almacén Lorences presenta una problemática que se encuentra relacionada con la gestión de su cartera de clientes, esto se debe a que la empresa no tiene un control adecuado sobre la cartera de créditos, lo que quiere decir que existen error en el control interno, y por ello se le dificulta al momento de realizar el cobro, debido a que no realizan un estudio al cliente, no saben de la situación económica del mismo. La metodología de este trabajo estuvo desarrollado por técnicas de modalidades cualitativa y cuantitativa, con el propósito de encontrar opciones óptimas para el manejo de las cuentas pendientes de cobrar. Se usaron métodos como; analítico, documental e histórico, contribuyeron para indagar debilidades que tiene el Almacén LORENCES en su control de cuentas por cobrar. Para obtener los resultados en el caso de estudio se aplicó las NIIF y practicaron análisis financieros, se presenció que en el almacén Lorences se presentó un incremento en las cuentas por cobrar vencidas, tal forma que esta condición puede agraviar considerablemente la liquidez del establecimiento. | es_ES |
| dc.format.extent | 31 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2023 | 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 Financiero | es_ES |
| dc.subject | Cartera Vencida | es_ES |
| dc.subject | Control | es_ES |
| dc.subject | Comercialización | es_ES |
| dc.subject | Gestión | es_ES |
| dc.subject | Métodos | es_ES |
| dc.title | Proceso contable de la cuenta por cobrar clientes, con énfasis en la cartera vencida al 2022 del Almacén Lorences de la ciudad de Babahoyo. | es_ES |
| dc.type | bachelorThesis | es_ES |
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