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Estudio de las cuentas por cobrar de la Empresa Comercial Prieto de la ciudad de Babahoyo del periodo enero 2022 - diciembre 2022.
| dc.contributor.advisor | Cabrera Coello, Bolívar Miguel | |
| dc.contributor.author | Arias Vecilla, Neiva Thalía | |
| dc.date.accessioned | 2024-03-15T20:07:54Z | |
| dc.date.available | 2024-03-15T20:07:54Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15694 | |
| dc.description | In the Babahoyo canton, there are companies that do not have a clear policy on accounts receivable management to efficiently manage financial resources and the business mission. In Comercial Prieto, the management of accounts receivable will be investigated, since this leads to levels of delinquency in the customer portfolio and even generate cases of insolvency, which leads to a decrease in liquidity, affecting the stability of the company. This case study aims to generate an analysis of accounts receivable balances in Comercial Prieto in the city of Babahoyo. As part of the development methodology of this study, field research is used, complemented with the inductive/deductive, descriptive method and applying direct interviews to the management and administrator-accountant of Comercial Prieto, which provided objective and timely information to help achieve the objectives of this study. It was detected that the situation became more complicated in fiscal 2022, when several clients who were granted credit have not complied with the disbursement of the goods purchased due to the aftermath of the pandemic, the scale of crime and staff cuts due to the economic situation of the country. This increase is due to several problems in the management of its collections and to the complicated economic situation; added to the lack of good lending policies and adequate collections management, the company is unable to pay overdue accounts and continues to grant loans to clients with outstanding debts. | es_ES |
| dc.description | In the Babahoyo canton, there are companies that do not have a clear policy on accounts receivable management to efficiently manage financial resources and the business mission. In Comercial Prieto, the management of accounts receivable will be investigated, since this leads to levels of delinquency in the customer portfolio and even generate cases of insolvency, which leads to a decrease in liquidity, affecting the stability of the company. This case study aims to generate an analysis of accounts receivable balances in Comercial Prieto in the city of Babahoyo. As part of the development methodology of this study, field research is used, complemented with the inductive/deductive, descriptive method and applying direct interviews to the management and administrator-accountant of Comercial Prieto, which provided objective and timely information to help achieve the objectives of this study. It was detected that the situation became more complicated in fiscal 2022, when several clients who were granted credit have not complied with the disbursement of the goods purchased due to the aftermath of the pandemic, the scale of crime and staff cuts due to the economic situation of the country. This increase is due to several problems in the management of its collections and to the complicated economic situation; added to the lack of good lending policies and adequate collections management, the company is unable to pay overdue accounts and continues to grant loans to clients with outstanding debts. | es_ES |
| dc.description.abstract | En el cantón Babahoyo, existen empresas que no tienen una política clara en materia de gestión de cuentas por cobrar para administrar eficientemente los recursos financieros y el cometido empresarial. En el Comercial Prieto se investigará, el manejo de las cuentas por cobrar; puesto que, esto propicia niveles de morosidad en la cartera de clientes y llegando a generar casos de insolvencias, lo que lleva a una disminución de la liquidez, afectando la estabilidad de la empresa. Este estudio de caso pretende generar un análisis de los saldos de cuentas por cobrar en el Comercial Prieto de la ciudad de Babahoyo. Como parte de la metodología de desarrollo de este estudio, se utiliza la investigación de campo, complementado con el método inductivo/deductivo, descriptivo y aplicando entrevistas directas a la gerencia y administradora-contadora de Comercial Prieto, las cuales brindaron información objetiva y oportuna para ayudar a alcanzar los objetivos de este estudio. Se pudo detectar que la situación se volvió más complicada en el periodo fiscal 2022, cuando varios clientes a quienes se les otorgó crédito no han cumplido con el desembolso de los bienes adquiridos debido a las secuelas de la pandemia, la escala delincuencial y los recortes de personal debido a la situación económica del país. Este incremento se debe a varios problemas en la gestión de su cobranza y a la complicada situación económica; sumado a no tener buenas políticas de préstamos y una gestión de cobranza adecuada hace que la empresa no pueda pagar las cuentas vencidas y siga otorgando préstamos a clientes que tengan deudas pendientes. | es_ES |
| dc.format.extent | 41 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2024 | 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 | Estabilidad comercial | es_ES |
| dc.subject | Gestión | es_ES |
| dc.subject | Cuentas por cobrar | es_ES |
| dc.subject | Crédito | es_ES |
| dc.subject | Clientes | es_ES |
| dc.title | Estudio de las cuentas por cobrar de la Empresa Comercial Prieto de la ciudad de Babahoyo del periodo enero 2022 - diciembre 2022. | es_ES |
| dc.type | bachelorThesis | es_ES |
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