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Cuentas por cobrar en el departamento de televentas del Almacén Baratodo en la ciudad de Babahoyo periodo 2023.
dc.contributor.advisor | Moran Rodríguez, Petita Susana | |
dc.contributor.author | Pazmiño Triana, Thaily Madelayne | |
dc.date.accessioned | 2024-09-23T14:06:09Z | |
dc.date.available | 2024-09-23T14:06:09Z | |
dc.date.issued | 2024 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/17253 | |
dc.description | This study focuses on accounts receivable in the telesales department of Almacén Baratodo, a branch of Grupo Unicomer S.A. in Babahoyo, Ecuador. Weaknesses in the credit granting processes are identified, revealing that, although basic requirements are established, an exhaustive evaluation of the clients' financial capacity is not carried out. This has led to a significant increase in bad debts, affecting the company's financial health. Methods such as analysis of financial statements and interviews with department personnel are applied to obtain a clear view of the current situation. The findings indicate a deterioration in key indicators, such as the bad debt ratio and accounts receivable turnover, suggesting problems in debt recovery and a decline in liquidity. The interview with the CPA. María Victoria Reinoso Hernández highlights the lack of follow-up on delinquent accounts and the need for updated information on the financial situation of clients. The research highlights the importance of accounts receivable to prevent late payment and bad debt problems, thus contributing to the sustainable development of the company and its economic environment. | es_ES |
dc.description | This study focuses on accounts receivable in the telesales department of Almacén Baratodo, a branch of Grupo Unicomer S.A. in Babahoyo, Ecuador. Weaknesses in the credit granting processes are identified, revealing that, although basic requirements are established, an exhaustive evaluation of the clients' financial capacity is not carried out. This has led to a significant increase in bad debts, affecting the company's financial health. Methods such as analysis of financial statements and interviews with department personnel are applied to obtain a clear view of the current situation. The findings indicate a deterioration in key indicators, such as the bad debt ratio and accounts receivable turnover, suggesting problems in debt recovery and a decline in liquidity. The interview with the CPA. María Victoria Reinoso Hernández highlights the lack of follow-up on delinquent accounts and the need for updated information on the financial situation of clients. The research highlights the importance of accounts receivable to prevent late payment and bad debt problems, thus contributing to the sustainable development of the company and its economic environment. | es_ES |
dc.description.abstract | El presente estudio se enfoca en las cuentas por cobrar en el departamento de televentas del Almacén Baratodo, una sucursal del Grupo Unicomer S.A. en Babahoyo, Ecuador. Se identifican las debilidades en los procesos de concesión de crédito, revelando que, aunque se establecen requisitos básicos, no se realiza una evaluación exhaustiva de la capacidad financiera de los clientes. Esto ha llevado a un aumento significativo en las cuentas incobrables, afectando la salud financiera de la empresa. Se aplican métodos como el análisis de estados financieros y entrevistas con el personal del departamento para obtener una visión clara de la situación actual. Los hallazgos indican un deterioro en indicadores clave, como el índice de cuentas incobrables y la rotación de cuentas por cobrar, lo que sugiere problemas en la recuperación de deudas y una disminución en la liquidez. La entrevista con la CPA. María Victoria Reinoso Hernández destaca la falta de seguimiento a cuentas morosas y la necesidad de información actualizada sobre la situación financiera de los clientes. La investigación subraya la importancia de las cuentas por cobrar para prevenir problemas de morosidad e incobrabilidad, contribuyendo así al desarrollo sostenible de la empresa y su entorno económico. | es_ES |
dc.format.extent | 48 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 | Gestión Financiera | es_ES |
dc.subject | Cartera | es_ES |
dc.subject | Indicadores financieros | es_ES |
dc.subject | Créditos | es_ES |
dc.subject.other | Contabilidad y Auditoría | es_ES |
dc.title | Cuentas por cobrar en el departamento de televentas del Almacén Baratodo en la ciudad de Babahoyo periodo 2023. | es_ES |
dc.type | bachelorThesis | es_ES |