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Control de las cuentas por cobrar de la comercializadora Agrícola “Comagrico S.A.” de la ciudad de Babahoyo de los períodos 2021 – 2022
| dc.contributor.advisor | Paredes, Javier | |
| dc.contributor.author | Pazmiño Martínez, Pablo Xavier | |
| dc.date.accessioned | 2023-11-17T15:36:35Z | |
| dc.date.available | 2023-11-17T15:36:35Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15351 | |
| dc.description | In this case study, the management of accounts receivable at Agricultural Marketing Company COMAGRICO S.A. during the periods 2021-2022 was addressed. A fundamental issue related to the increase in these accounts at the end of each period was identified. This concerning trend posed a significant challenge in the company's financial decision-making, prompting the conduct of this research. The justification lies in the critical importance of accounts receivable management for the financial health and liquidity of the company, as well as its influence on strategic decision-making. The general objective focused on a comprehensive analysis of the control of these accounts, evaluating their impact on the company's liquidity and their recovery processes, with the purpose of identifying internal weaknesses and areas for improvement. The methodology employed was mixed, including the analysis of financial data from the balance sheets and comprehensive income statements, as well as conducting interviews with the company's accountant to gather qualitative information about the collection processes and their challenges. This study underscored the critical need to enhance accounts receivable management at COMAGRICO S.A. to ensure a healthy cash flow and solid financial decision-making. It is recommended to review and strengthen credit evaluation processes, implement more effective collection strategies, and maintain rigorous tracking of outstanding accounts. | es_ES |
| dc.description | In this case study, the management of accounts receivable at Agricultural Marketing Company COMAGRICO S.A. during the periods 2021-2022 was addressed. A fundamental issue related to the increase in these accounts at the end of each period was identified. This concerning trend posed a significant challenge in the company's financial decision-making, prompting the conduct of this research. The justification lies in the critical importance of accounts receivable management for the financial health and liquidity of the company, as well as its influence on strategic decision-making. The general objective focused on a comprehensive analysis of the control of these accounts, evaluating their impact on the company's liquidity and their recovery processes, with the purpose of identifying internal weaknesses and areas for improvement. The methodology employed was mixed, including the analysis of financial data from the balance sheets and comprehensive income statements, as well as conducting interviews with the company's accountant to gather qualitative information about the collection processes and their challenges. This study underscored the critical need to enhance accounts receivable management at COMAGRICO S.A. to ensure a healthy cash flow and solid financial decision-making. It is recommended to review and strengthen credit evaluation processes, implement more effective collection strategies, and maintain rigorous tracking of outstanding accounts. | es_ES |
| dc.description.abstract | En este caso de estudio, se abordó el control de las cuentas por cobrar de la Comercializadora Agrícola COMAGRICO S.A. durante los periodos 2021-2022, donde se identificó un problema fundamental relacionado con el incremento de estas cuentas al final de cada período. Esta preocupante tendencia planteó un desafío significativo en la toma de decisiones financieras de la empresa, lo que motivó la realización de esta investigación. La justificación radica en la importancia crítica de la gestión de cuentas por cobrar para la salud financiera y la liquidez de la empresa, así como su influencia en la toma de decisiones estratégicas. El objetivo general se centró en analizar a fondo el control de estas cuentas, evaluando su impacto en la liquidez de la empresa y sus procesos de recuperación, con el propósito de identificar debilidades internas y áreas de mejora. La metodología empleada fue mixta, incluyendo el análisis de datos financieros de los estados de situación financiera y resultados integrales, así como la realización de entrevistas con el contador de la empresa para obtener información cualitativa sobre los procesos de cobranza y sus desafíos. Este estudio destacó la necesidad crítica de mejorar la gestión de cuentas por cobrar en COMAGRICO S.A. para garantizar un flujo de efectivo saludable y una toma de decisiones financieras sólida. Se recomienda revisar y fortalecer los procesos de evaluación de crédito, implementar estrategias de cobranza más efectivas y mantener un seguimiento riguroso de las cuentas pendientes. | es_ES |
| dc.format.extent | 43 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 | Control | es_ES |
| dc.subject | Cuentas | es_ES |
| dc.subject | Cobrar | es_ES |
| dc.subject | Gestión | es_ES |
| dc.subject | Cartera | es_ES |
| dc.title | Control de las cuentas por cobrar de la comercializadora Agrícola “Comagrico S.A.” de la ciudad de Babahoyo de los períodos 2021 – 2022 | es_ES |
| dc.type | bachelorThesis | es_ES |
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