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Plan estratégico para la recuperación de las cuentas por cobrar del segundo semestre del año 2022 de la empresa industrial Danec S.A., en la ciudad Babahoyo.
| dc.contributor.advisor | Cabrera Coello, Bolívar Miguel | |
| dc.contributor.author | Burgos Chávez, Karina Mercedes | |
| dc.date.accessioned | 2023-11-08T05:29:14Z | |
| dc.date.available | 2023-11-08T05:29:14Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15094 | |
| dc.description | Efficient accounts receivable management is a central concern for any company, regardless of its size. This case study focuses on the microenterprise INDUSTRIAL DANEC S.A., located in Babahoyo, during the second half of 2022. Accounts receivable represent crucial assets for the operation and continuity of any business, as they reflect uncollected revenues from sales or services rendered. If not properly managed, they can cause financial problems that compromise the company's stability and growth. The main objective of this study is to identify the specific challenges faced by the company in relation to its accounts receivable in that period and to analyze a comprehensive Strategic Recovery Plan. Danec S.A.'s facilities are modern and designed to carry out various processes in compliance with strict good manufacturing practice standards. The quality control department performs a thorough analysis of raw materials prior to receipt, ensuring the quality of finished products. The research approach covers the application of credit and collection policies, as well as discounts for early payment, using information collection methods such as questionnaires, analysis of accounts receivable and uncollectible accounts for the year 2022, as well as observation, combining qualitative and quantitative approaches to provide solid information in this case study. | es_ES |
| dc.description | Efficient accounts receivable management is a central concern for any company, regardless of its size. This case study focuses on the microenterprise INDUSTRIAL DANEC S.A., located in Babahoyo, during the second half of 2022. Accounts receivable represent crucial assets for the operation and continuity of any business, as they reflect uncollected revenues from sales or services rendered. If not properly managed, they can cause financial problems that compromise the company's stability and growth. The main objective of this study is to identify the specific challenges faced by the company in relation to its accounts receivable in that period and to analyze a comprehensive Strategic Recovery Plan. Danec S.A.'s facilities are modern and designed to carry out various processes in compliance with strict good manufacturing practice standards. The quality control department performs a thorough analysis of raw materials prior to receipt, ensuring the quality of finished products. The research approach covers the application of credit and collection policies, as well as discounts for early payment, using information collection methods such as questionnaires, analysis of accounts receivable and uncollectible accounts for the year 2022, as well as observation, combining qualitative and quantitative approaches to provide solid information in this case study. | es_ES |
| dc.description.abstract | La gestión eficiente de las cuentas por cobrar es una preocupación central para cualquier empresa, sin importar su tamaño. Este estudio de caso se enfoca en la microempresa INDUSTRIAL DANEC S.A., ubicada en Babahoyo, durante el segundo semestre de 2022. Las cuentas por cobrar representan activos cruciales para la operación y la continuidad de cualquier negocio, ya que reflejan ingresos pendientes de cobro por ventas o servicios prestados. Si no se gestionan adecuadamente, pueden ocasionar problemas financieros que comprometen la estabilidad y el crecimiento de la empresa. El objetivo principal de este estudio es identificar los desafíos específicos que enfrenta la empresa en relación con sus cuentas por cobrar en ese período y analizar un Plan Estratégico de Recuperación integral. Las instalaciones de Danec S.A. son modernas y están diseñadas para llevar a cabo diversos procesos, cumpliendo con estrictos estándares de buenas prácticas de manufactura. El departamento de control de calidad realiza un minucioso análisis de la materia prima antes de su recepción, asegurando la calidad de los productos terminados. El enfoque de investigación abarca la aplicación de políticas de crédito y cobro, así como descuentos por pago anticipado, utilizando métodos de recolección de información como cuestionarios, análisis de cuentas por cobrar y cuentas incobrables del año 2022, además de observación, combinando enfoques cualitativos y cuantitativos para proporcionar información sólida en este estudio de caso. | es_ES |
| dc.format.extent | 36 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 | Microempresa | es_ES |
| dc.subject | Plan estratégico | es_ES |
| dc.subject | Empresa | es_ES |
| dc.subject | Gestión eficiente | es_ES |
| dc.title | Plan estratégico para la recuperación de las cuentas por cobrar del segundo semestre del año 2022 de la empresa industrial Danec S.A., en la ciudad Babahoyo. | es_ES |
| dc.type | bachelorThesis | es_ES |
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