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Cartera de crédito vencida en la comercializadora “Doña Blanquita RDM” ubicada en el Cantón Puebloviejo en el periodo 2021 – 2022
| dc.contributor.advisor | Merchán Jácome, Verónica Alexandra | |
| dc.contributor.author | Herrera Soriano, Gloria Jhovanka | |
| dc.date.accessioned | 2023-05-24T16:19:31Z | |
| dc.date.available | 2023-05-24T16:19:31Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/13868 | |
| dc.description | The present case study with the theme "Overdue credit portfolio in the Distributor "Doña Blanquita RDM" located in the Puebloviejo canton in the period 2021 - 2022", aims to analyze the overdue credit portfolio through the financial information of the company in order to identify the liquidity index that it has, and highlight the importance of proper management of accounts receivable and portfolio recovery so that the amounts owed by customers do not continue to increase. During the development of the investigation, theoretical bases related to accounts receivable, credit, past-due credit portfolio, financial indicators, and horizontal analysis were reviewed, such information was necessary and helpful for the preparation of the results. A qualitative and quantitative (mixed) approach was used, in addition the inductive-deductive method was used, and the interview was applied as a research instrument, which allowed us to identify how the company has been affected due to the increase in past-due portfolio. Among the results obtained, it was possible to show that the entity does not have adequate control of its credit portfolio, does not follow up on compliance with customer payments, which results in an increase in the level of delinquency. | es_ES |
| dc.description | The present case study with the theme "Overdue credit portfolio in the Distributor "Doña Blanquita RDM" located in the Puebloviejo canton in the period 2021 - 2022", aims to analyze the overdue credit portfolio through the financial information of the company in order to identify the liquidity index that it has, and highlight the importance of proper management of accounts receivable and portfolio recovery so that the amounts owed by customers do not continue to increase. During the development of the investigation, theoretical bases related to accounts receivable, credit, past-due credit portfolio, financial indicators, and horizontal analysis were reviewed, such information was necessary and helpful for the preparation of the results. A qualitative and quantitative (mixed) approach was used, in addition the inductive-deductive method was used, and the interview was applied as a research instrument, which allowed us to identify how the company has been affected due to the increase in past-due portfolio. Among the results obtained, it was possible to show that the entity does not have adequate control of its credit portfolio, does not follow up on compliance with customer payments, which results in an increase in the level of delinquency. | es_ES |
| dc.description.abstract | El presente estudio de caso con el tema “Cartera de crédito vencida en la Comercializadora “Doña Blanquita RDM” ubicada en el cantón Puebloviejo en el periodo 2021 - 2022”, tiene como objetivo analizar la cartera de crédito vencida a través de la información financiera de la empresa con la finalidad de identificar el índice de liquidez que posee la misma, y resaltar la importancia de realizar una adecuada gestión de las cuentas por cobrar y la recuperación de cartera con el fin de que los montos adeudados por los clientes no sigan aumentando. Durante el desarrollo de la investigación, se revisaron bases teóricas relacionadas con las cuentas por cobrar, el crédito, la cartera de crédito vencida, indicadores financieros, y el análisis horizontal, dicha información fue necesaria y de gran ayuda para la elaboración de los resultados. Se utilizó un enfoque cualitativo y cuantitativo (mixto), además se empleó el método inductivo-deductivo, y se aplicó la entrevista como instrumento de investigación, la misma que permitió identificar como se ha visto afectada la empresa debido al aumento de la cartera vencida. Entre los resultados obtenidos, se pudo evidenciar que la entidad no lleva un adecuado control de su cartera de crédito, no realiza un seguimiento al cumplimiento de los pagos de los clientes, lo que trae como consecuencia el aumento del nivel de morosidad. | es_ES |
| dc.format.extent | 40 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 | Cuentas por cobrar | es_ES |
| dc.subject | Crédito | es_ES |
| dc.subject | Liquidez | es_ES |
| dc.subject | Cartera Vencida | es_ES |
| dc.subject | Análisis | es_ES |
| dc.title | Cartera de crédito vencida en la comercializadora “Doña Blanquita RDM” ubicada en el Cantón Puebloviejo en el periodo 2021 – 2022 | es_ES |
| dc.type | bachelorThesis | es_ES |
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