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Cuentas por cobrar de la franquicia Farmacia Keyla S.A, en el periodo 2021-2022 en la ciudad de Guayaquil.
dc.contributor.advisor | Remache Silva, Johanna Elizabeth | |
dc.contributor.author | Rosero Vargas, Jenny Galud | |
dc.date.accessioned | 2024-03-22T18:58:37Z | |
dc.date.available | 2024-03-22T18:58:37Z | |
dc.date.issued | 2024 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15776 | |
dc.description | Accounts receivable is the item where values are recorded when sales are not made in cash but on credit; however, this requires efficient control carried out through appropriate collection systems, therefore, the objective of this study is to examine the accounts receivable of the Keyla S.A pharmacy franchise for the period 2021-2022 through the financial information that requires the implementation of the type of applied research, mixed approach, descriptive, historical and analytical methods, in addition, the collection technique is used of data, documentary research applied through an internal control questionnaire instrument and subsequently carry out the application of the respective indicators, which as a result can be evidenced that the problems in relation to accounts receivable are derived from lack of frequent updating , the activities that refer to the credits are carried out by the same person, there are franchisees who are treated through commercial consignments to whom an economic-financial analysis is not carried out, in relation to the management carried out for collection, calls are made to the debtors two days before meeting the maximum payment term. Therefore, it is necessary to comply with the established policies to grant sales to credits that are specified in the internal manual that the Keyla Pharmacy has for all those interested in the franchise, without any exception to guarantee that the client has the capacity to cover obligations. | es_ES |
dc.description | Accounts receivable is the item where values are recorded when sales are not made in cash but on credit; however, this requires efficient control carried out through appropriate collection systems, therefore, the objective of this study is to examine the accounts receivable of the Keyla S.A pharmacy franchise for the period 2021-2022 through the financial information that requires the implementation of the type of applied research, mixed approach, descriptive, historical and analytical methods, in addition, the collection technique is used of data, documentary research applied through an internal control questionnaire instrument and subsequently carry out the application of the respective indicators, which as a result can be evidenced that the problems in relation to accounts receivable are derived from lack of frequent updating , the activities that refer to the credits are carried out by the same person, there are franchisees who are treated through commercial consignments to whom an economic-financial analysis is not carried out, in relation to the management carried out for collection, calls are made to the debtors two days before meeting the maximum payment term. Therefore, it is necessary to comply with the established policies to grant sales to credits that are specified in the internal manual that the Keyla Pharmacy has for all those interested in the franchise, without any exception to guarantee that the client has the capacity to cover obligations. | es_ES |
dc.description.abstract | Las cuentas por cobrar, es el rubro donde se registran los valores cuando las ventas no se realizan en efectivos sino a crédito, sin embargo, esta requiere de un control eficientes realizado mediante sistemas de cobranzas adecuados, por lo tanto, el objetivo de este estudio es examinar las cuentas por cobrar de la franquicia farmacia Keyla S.A del periodo 2021-2022 mediante la información financiera que requiere de la implementación del tipo de investigación aplicada, enfoque mixto, métodos descriptivo, histórico y analítico, además, se emplea la técnica de recopilación de datos, investigación documental aplicada a través de instrumento cuestionario de control interno y en lo posterior realizar la aplicación de los respectivos indicadores, que origino como resultado se puede evidenciar que los problemas en relación a las cuentas por cobrar se derivan de carecen de actualización frecuente , las actividades que refiere a los créditos son realizadas por la misma persona, existen franquiciados que se tratar a través de consignaciones comerciales a los que no se realiza un análisis económico financiero, en relación a la gestión realizada para la cobranza se efectúan llamadas a los deudores dos días antes de cumplir con el plazo máximo de pago. Por lo tanto, es necesario cumplir la políticas establecidas para otorgar las ventas a créditos que se encuentran especificadas en el manual interno que posee la Farmacia Keyla para todos los interesados en la franquicia, sin excepción alguna para garantizar que el cliente tiene la capacidad para cubrir sus obligaciones. | es_ES |
dc.format.extent | 54 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 | Cuentas | es_ES |
dc.subject | Cobranza | es_ES |
dc.subject | Créditos | es_ES |
dc.subject | Ventas | es_ES |
dc.subject | Gestión | es_ES |
dc.subject | Scoring | es_ES |
dc.title | Cuentas por cobrar de la franquicia Farmacia Keyla S.A, en el periodo 2021-2022 en la ciudad de Guayaquil. | es_ES |
dc.type | bachelorThesis | es_ES |