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Análisis comparativo de cuentas por cobrar del Comisariato Escolar año 2018,2019 y 2020
| dc.contributor.advisor | Vanegas Rodriguez, Vicente Valentino | |
| dc.contributor.author | Vicuña Parrales, Milton Manuel | |
| dc.date.accessioned | 2021-01-26T17:38:53Z | |
| dc.date.available | 2021-01-26T17:38:53Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/9130 | |
| dc.description | Correct collection management and credit policies are a vitally important tool in any micro, small or medium-sized company whose vision is to position itself in the market permanently in order to satisfy its clients but above all to avoid liquidity problems. COMISARIATO ESCOLAR is currently one of the largest distributors of stationery and school supplies in the province. As an effect of the pandemic, accounts receivable were affected, reducing their working capital abruptly compared with previous years in the same period of time. A comparative analysis has been carried out to know the percentage fluctuations in accounts receivable in the first semester of 2018, 2019 and 2020. Due to the school season, it is in these months that the highest number of credits are granted in the year with the term of payment based on the closing of the same or according to how the invoice establishes. By not having a department specialized in collections, not keeping a responsible record of the payments made, not knowing in a real way their overdue portfolio of clients, not following credit policies or requesting credit history from clients, there is a decrease in cash of the company, increase in obligations to suppliers, stagnation of inventories and other problems. Through financial reasons of solvency and management, an analysis is carried out to know the situation in which the COMISARIATO ESCOLAR is currently in comparison with other competitors in the commercial sector. | es_ES |
| dc.description | Correct collection management and credit policies are a vitally important tool in any micro, small or medium-sized company whose vision is to position itself in the market permanently in order to satisfy its clients but above all to avoid liquidity problems. COMISARIATO ESCOLAR is currently one of the largest distributors of stationery and school supplies in the province. As an effect of the pandemic, accounts receivable were affected, reducing their working capital abruptly compared with previous years in the same period of time. A comparative analysis has been carried out to know the percentage fluctuations in accounts receivable in the first semester of 2018, 2019 and 2020. Due to the school season, it is in these months that the highest number of credits are granted in the year with the term of payment based on the closing of the same or according to how the invoice establishes. By not having a department specialized in collections, not keeping a responsible record of the payments made, not knowing in a real way their overdue portfolio of clients, not following credit policies or requesting credit history from clients, there is a decrease in cash of the company, increase in obligations to suppliers, stagnation of inventories and other problems. Through financial reasons of solvency and management, an analysis is carried out to know the situation in which the COMISARIATO ESCOLAR is currently in comparison with other competitors in the commercial sector. | es_ES |
| dc.description.abstract | La correcta gestión de cobranza y políticas de crédito son una herramienta de vital importancia en cualquier micro, pequeña o mediana empresa cuya visión sea la de posicionarse en el mercado de forma permanente para poder satisfacer a sus clientes pero sobre todo para no tener problemas de liquidez. COMISARIATO ESCOLAR es actualmente uno de los mayores distribuidores de papelería y útiles escolares en la provincia. Como efecto de la pandemia se vieron afectados en cuentas por cobrar reduciendo su circulante de manera abrupta en comparación con los años anteriores en el mismo periodo de tiempo. Se ha realizado un análisis comparativo para conocer las fluctuaciones porcentuales en las cuentas por cobrar en el primer semestre del 2018, 2019, 2020. Por la temporada escolar es en estos meses donde se otorgan la mayor cantidad de créditos en el año con el plazo de pago basado en el cierre de la misma o según como establezca la factura. Al no contar con un departamento especializado en cobranza, no llevar un registro responsable de los pagos realizados, no conocer de manera real su cartera vencida de clientes, no seguir políticas de crédito o solicitar antecedentes crediticios a los clientes se produce un descenso en el efectivo de la empresa, aumento en obligaciones a proveedores, estancamiento de los inventarios y demás problemáticas. Mediante razones financieras de solvencia y gestión se realiza un análisis para conocer la situación en que se encuentra actualmente COMISARIATO ESCOLAR en comparación con los demás competidores en el sector comercial. | es_ES |
| dc.format.extent | 26 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | BABAHOYO: UTB, 2021 | 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 | Liquidez | es_ES |
| dc.subject | Endeudamiento | es_ES |
| dc.subject | Control | es_ES |
| dc.subject | Gestión | es_ES |
| dc.title | Análisis comparativo de cuentas por cobrar del Comisariato Escolar año 2018,2019 y 2020 | es_ES |
| dc.type | bachelorThesis | es_ES |
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