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Control de cuentas por cobrar de la Empresa Asantecorp S.A. de la ciudad de guayaquil del periodo 2022.
| dc.contributor.advisor | Espinoza Toalombo, Wilmer Olmedo | |
| dc.contributor.author | Cepeda Saltos, Víctor Antonio | |
| dc.date.accessioned | 2024-03-18T21:37:11Z | |
| dc.date.available | 2024-03-18T21:37:11Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15708 | |
| dc.description | The company ASANTECORP S.A., based in the city of Guayaquil, dedicated to the marketing of various white goods, faced a series of challenges in the management of its accounts receivable during fiscal 2022, because it opted to grant credit to its customers as a strategy to encourage the purchase of its products and maintain competitiveness in the market. However, this decision was counteracted by a significant increase in customer delinquencies, which strained the company's liquidity and solvency. This case study will contribute significantly to the understanding of ASANTECORP S.A.'s internal practices, since the identification of deficiencies in the company's credit management system will provide valuable information for the evaluation of its internal processes and procedures. In addition, management will be able to implement corrective measures that will increase the company's operational and financial efficiency. This detailed reflection on the entity's internal practices will directly benefit the company, because it will provide useful lessons and teachings for other organizations in the area of accounting and financial management. Consequently, this research aims to analyze in detail the causes of the increase in accounts receivable delinquency in ASANTECORP S.A. The main objective is to contribute to the strengthening of the company's financial management and the development of strategies to mitigate the risks associated with the management of accounts receivable, which reduces the risks of losses due to uncollectibility and optimizes the profitability of the business by minimizing the costs associated with the financing and recovery of credits. | es_ES |
| dc.description | The company ASANTECORP S.A., based in the city of Guayaquil, dedicated to the marketing of various white goods, faced a series of challenges in the management of its accounts receivable during fiscal 2022, because it opted to grant credit to its customers as a strategy to encourage the purchase of its products and maintain competitiveness in the market. However, this decision was counteracted by a significant increase in customer delinquencies, which strained the company's liquidity and solvency. This case study will contribute significantly to the understanding of ASANTECORP S.A.'s internal practices, since the identification of deficiencies in the company's credit management system will provide valuable information for the evaluation of its internal processes and procedures. In addition, management will be able to implement corrective measures that will increase the company's operational and financial efficiency. This detailed reflection on the entity's internal practices will directly benefit the company, because it will provide useful lessons and teachings for other organizations in the area of accounting and financial management. Consequently, this research aims to analyze in detail the causes of the increase in accounts receivable delinquency in ASANTECORP S.A. The main objective is to contribute to the strengthening of the company's financial management and the development of strategies to mitigate the risks associated with the management of accounts receivable, which reduces the risks of losses due to uncollectibility and optimizes the profitability of the business by minimizing the costs associated with the financing and recovery of credits. | es_ES |
| dc.description.abstract | La empresa ASANTECORP S.A., con sede en la ciudad de Guayaquil, dedicada a la comercialización de productos diversos en línea blanca, durante el periodo fiscal 2022, enfrentó una serie de desafíos en la gestión de sus cuentas por cobrar, debido a que optó por otorgar créditos a sus clientes como una estrategia para fomentar la adquisición de sus productos y mantener la competitividad en el mercado. Sin embargo, esta decisión se vio contrarrestada por un incremento significativo en los casos de morosidad por parte de los clientes, lo que generó tensiones en la liquidez y solvencia de la compañía. Este caso de estudio contribuirá de manera significativa a la comprensión de las prácticas internas de ASANTECORP S.A., dado que la identificación de las deficiencias en el sistema de gestión crediticia de la empresa proporcionará información valiosa para la evaluación de sus procesos y procedimientos internos. Además, la gerencia podrá aplicar medidas correctivas que aumenten la eficiencia operativa y financiera de la empresa. Esta reflexión detallada en las prácticas internas de la entidad beneficiará directamente a la empresa, porque se proporcionará lecciones y enseñanzas útiles para otras organizaciones en el ámbito de la contabilidad y la gestión financiera. En consecuencia, la presente investigación se propone analizar en detalle las causas del aumento en la morosidad de las cuentas por cobrar en ASANTECORP S.A. El objetivo principal es contribuir al fortalecimiento de la gestión financiera de la empresa y al desarrollo de estrategias que permitan mitigar los riesgos asociados a la gestión de las cuentas por cobrar, lo cual reduce los riesgos de pérdidas por incobrabilidad y optimiza la rentabilidad del negocio al minimizar los costos asociados a la financiación y la recuperación de créditos. | es_ES |
| dc.format.extent | 52 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 | Gestión financiera | es_ES |
| dc.subject | Incobrabilidad | es_ES |
| dc.subject | Control interno | es_ES |
| dc.title | Control de cuentas por cobrar de la Empresa Asantecorp S.A. de la ciudad de guayaquil del periodo 2022. | es_ES |
| dc.type | bachelorThesis | es_ES |
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