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Cuentas por cobrar del Comercial ''Credifacil'' del Cantón Montalvo provincia de Los Ríos del periodo 2023.
dc.contributor.advisor | Burbano Cabrera, Jaime Santiago | |
dc.contributor.author | Contreras Angamarca, Verónica De Los Ángeles | |
dc.date.accessioned | 2024-09-03T19:18:57Z | |
dc.date.available | 2024-09-03T19:18:57Z | |
dc.date.issued | 2024 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/17154 | |
dc.description | For the realization of this case study in the commercial ''Credifacil'' of the Montalvo canton, Province of Los Ríos, with the general objective of examining the accounts receivable, through the application of financial indicators to determine the effectiveness in the recovery of credits in the year 2023 by implementing a qualitative and quantitative research methodology, allowing a better understanding of the problem related to the control of the accounts receivable of the business, in addition a documentary and field research was applied. The methods determined were descriptive and inductive with the respective techniques such as interview and documentary analysis. The results observed in the business presented deficiencies in the management of accounts receivable, such as delays in collections, deficiencies in the follow-up of clients with debts and an inefficient registration system; in addition, the determination in the variation of accounts receivable indicates the requirement to implement measures so that the profitability of the business improves, calculating the average period of collections with the respective financial ratios. As conclusions and recommendations, the local ''Credifacil'' of the Montalvo canton presents deficiencies regarding its accounts receivable, performing the respective analysis of the financial statements through a horizontal analysis of these accounts. | es_ES |
dc.description | For the realization of this case study in the commercial ''Credifacil'' of the Montalvo canton, Province of Los Ríos, with the general objective of examining the accounts receivable, through the application of financial indicators to determine the effectiveness in the recovery of credits in the year 2023 by implementing a qualitative and quantitative research methodology, allowing a better understanding of the problem related to the control of the accounts receivable of the business, in addition a documentary and field research was applied. The methods determined were descriptive and inductive with the respective techniques such as interview and documentary analysis. The results observed in the business presented deficiencies in the management of accounts receivable, such as delays in collections, deficiencies in the follow-up of clients with debts and an inefficient registration system; in addition, the determination in the variation of accounts receivable indicates the requirement to implement measures so that the profitability of the business improves, calculating the average period of collections with the respective financial ratios. As conclusions and recommendations, the local ''Credifacil'' of the Montalvo canton presents deficiencies regarding its accounts receivable, performing the respective analysis of the financial statements through a horizontal analysis of these accounts. | es_ES |
dc.description.abstract | Para la realización del presente estudio de caso en la comercial ''Credifacil'' del cantón Montalvo Provincia de los Ríos, con el objetivo general de examinar las cuentas por cobrar, a través de la aplicación de los indicadores financieros para determinar la efectividad en la recuperación de créditos en el año 2023 al implementarse una metodología de investigación cualitativa y cuantitativa, permitiendo que haya un mejor entendimiento acerca del problema que se relaciona con el control de las cuentas por cobrar del negocio, además se aplicó una investigación documental y de campo. Los métodos determinados fueron el descriptivo e inductivo con las respectivas técnicas como la entrevista y un análisis documental. Los resultados que se observaron en el negocio presentaron deficiencias en el manejo de las cuentas por cobrar, como las demoras en los cobros, carencias en el seguimiento de los clientes que tienen deudas y un sistema de registro ineficiente; además, la determinación en la variación de las cuentas por cobrar, indica el requerimiento de implementar medidas para que la rentabilidad del negocio mejore, calculando el periodo promedio de cobros con los respectivos ratios financieros. Como conclusiones y recomendaciones, el local ''Credifacil'' del cantón Montalvo presenta carencias en cuanto a sus cuentas por cobrar, realizando el respectivo análisis de los estados financieros mediante un análisis horizontal de estas cuentas. | es_ES |
dc.format.extent | 45 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 por cobrar | es_ES |
dc.subject | Estados financieros | es_ES |
dc.subject | Ratios financieras | es_ES |
dc.subject | Análisis horizontal | es_ES |
dc.subject | Recuperación de créditos | es_ES |
dc.title | Cuentas por cobrar del Comercial ''Credifacil'' del Cantón Montalvo provincia de Los Ríos del periodo 2023. | es_ES |
dc.type | bachelorThesis | es_ES |