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Cuentas por cobrar del Comercial El Éxito de la ciudad de Babahoyo durante el periodo 2020 – 2021.
| dc.contributor.advisor | Rodríguez Gómez, María Alexandra | |
| dc.contributor.author | Valdiviezo Rebolledo, Meyling Jamileth | |
| dc.date.accessioned | 2023-05-31T16:03:43Z | |
| dc.date.available | 2023-05-31T16:03:43Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/14124 | |
| dc.description | The purpose of this case study is to examine the accounts receivable of the commercial EL ÉXITO through an analysis of the period 2020 - 2021 with the financial information of the Commercial during the study certain findings were identified, in the commercial there are problems in the accounts receivable which affects the company directly in its liquidity, since the operation and fulfillment of its debts depend on an adequate granting of credits. With respect to the credits granted, there is an incorrect follow-up of customer collections, resulting in an overdue portfolio and a list of customers with overdue accounts receivable due to nonpayment of credit sales, thus reducing the commercial company's profitability and, likewise, it will not have enough cash to pay its employees, Thus, in spite of the problems identified, according to the liquidity indicator, which indicates that the company has managed to cover its financial responsibilities, Comercial EL ÉXITO has presented problems in accounts receivable, due to payment defaults by customers, which has generated overdue accounts receivable. In this way, it is recommended to establish collection policies to promote the constant monitoring of the portfolio levels, in order to identify non-payment and take the corresponding measures immediately, since a proper management of accounts receivable will help to improve the liquidity of the company and thus reduce the level of delinquency. | es_ES |
| dc.description | The purpose of this case study is to examine the accounts receivable of the commercial EL ÉXITO through an analysis of the period 2020 - 2021 with the financial information of the Commercial during the study certain findings were identified, in the commercial there are problems in the accounts receivable which affects the company directly in its liquidity, since the operation and fulfillment of its debts depend on an adequate granting of credits. With respect to the credits granted, there is an incorrect follow-up of customer collections, resulting in an overdue portfolio and a list of customers with overdue accounts receivable due to nonpayment of credit sales, thus reducing the commercial company's profitability and, likewise, it will not have enough cash to pay its employees, Thus, in spite of the problems identified, according to the liquidity indicator, which indicates that the company has managed to cover its financial responsibilities, Comercial EL ÉXITO has presented problems in accounts receivable, due to payment defaults by customers, which has generated overdue accounts receivable. In this way, it is recommended to establish collection policies to promote the constant monitoring of the portfolio levels, in order to identify non-payment and take the corresponding measures immediately, since a proper management of accounts receivable will help to improve the liquidity of the company and thus reduce the level of delinquency. | es_ES |
| dc.description.abstract | El propósito de este estudio de caso tiene como objetivo examinar las cuentas por cobrar del comercial EL ÉXITO mediante un análisis del periodo 2020 – 2021 con la información financiera del Comercial durante el estudio se identificaron ciertos hallazgos, en el comercial se registran problemas en las cuentas por cobrar lo cual afecta en la empresa directamente en su liquidez, puesto que el funcionamiento y cumplimiento de sus deudas dependen de un adecuado otorgamiento de créditos. Con respecto a los créditos otorgados existe un incorrecto seguimiento de cobro a los clientes, dando como consecuencia cartera vencida y una lista de clientes con cuentas por cobrar vencidas por incumplimiento de pagos de las ventas a crédito, por lo tanto, disminuye la rentabilidad del comercial y, asi mismo, no podrá tener efectivo suficiente para cancelar a sus empleados, de este modo a pesar de los problemas que se identificaron, según el indicador de liquidez, indica que la empresa ha logrado cubrir sus responsabilidades financieras, comercial EL ÉXITO ha presentado problemas en las cuentas por cobrar, debido a los incumplimientos de pago por parte de los clientes, lo cual, ha generado cartera vencida. de esta manera se recomienda establecer políticas de cobranza para promover la vigilancia constante de los niveles de cartera, con la finalidad de identificar, incumplimiento de pagos y tomar las medidas correspondientes de forma inmediata, ya que una gestión adecuada de las cuentas por cobrar ayudara a mejorar la liquidez de la empresa y así lograr reducir el nivel de morosidad. | es_ES |
| dc.format.extent | 41 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 | Liquidez | es_ES |
| dc.subject | Gestión | es_ES |
| dc.subject | Cartera vencida | es_ES |
| dc.subject | Políticas de cobranza | es_ES |
| dc.title | Cuentas por cobrar del Comercial El Éxito de la ciudad de Babahoyo durante el periodo 2020 – 2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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