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Análisis de gestión de las cuentas por cobrar de la Piladora Mia periodo 2019-2020
| dc.contributor.advisor | Terranova, Galo Fernando | |
| dc.contributor.author | Torres Remache, Patricia Selena | |
| dc.date.accessioned | 2021-06-13T14:01:41Z | |
| dc.date.available | 2021-06-13T14:01:41Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/9720 | |
| dc.description | This case study is aimed at analyzing the management that Piladora Mia has with respect to the management of its accounts receivable in the periods 2019 and 2020, for this, the financial ratio tool was used, with which we deciphered the errors in the process that the company has with respect to the management of its accounts receivable and we observe what is the variation that it has from one year to another that although it did not have an exaggerated increase if a change was evidenced and among these factors that caused this increase could be due to the crisis situation experienced by some countries including ours in 2020. Here we also find the information provided by the company and the stipulated collection time they have to handle their credits that serves as a guide and it should be noted that through this investigation we were able to confirm that the initially observed problem was real, having an increase in the account receivable from one year to the next growing by 3% in the year 2020. In conclusion of this dissertation, collection management is not being carried out effectively since the company is lacking adequate manuals or policies and this in turn does not allow it to monitor the performance with which collection objectives are managed, that is, the current administration does not guarantee the recovery of the client portfolio. | es_ES |
| dc.description | This case study is aimed at analyzing the management that Piladora Mia has with respect to the management of its accounts receivable in the periods 2019 and 2020, for this, the financial ratio tool was used, with which we deciphered the errors in the process that the company has with respect to the management of its accounts receivable and we observe what is the variation that it has from one year to another that although it did not have an exaggerated increase if a change was evidenced and among these factors that caused this increase could be due to the crisis situation experienced by some countries including ours in 2020. Here we also find the information provided by the company and the stipulated collection time they have to handle their credits that serves as a guide and it should be noted that through this investigation we were able to confirm that the initially observed problem was real, having an increase in the account receivable from one year to the next growing by 3% in the year 2020. In conclusion of this dissertation, collection management is not being carried out effectively since the company is lacking adequate manuals or policies and this in turn does not allow it to monitor the performance with which collection objectives are managed, that is, the current administration does not guarantee the recovery of the client portfolio. | es_ES |
| dc.description.abstract | El presente caso de estudio se orienta en analizar la gestión que tiene la Piladora Mia con respecto el manejo de sus cuentas por cobrar en los periodos 2019 y 2020 para ello se utilizó la herramienta de razones financiera con lo cual desciframos los errores en el proceso que tiene la empresa con respecto a la gestión de sus cuentas por cobrar y observamos cual es la variación que tiene de un año a otro que aunque no tuvo un incremento exagerado si se evidenció un cambio y entre estos factores que causaron este aumento podrían deberse a la situación de crisis que vivieron algunos países incluyendo el nuestro en el año 2020 . Aquí también encontramos la información otorgada por la empresa y el tiempo de cobranza estipulado que tienen para manejar sus créditos que nos sirve de guía y cabe recalcar que mediante eta investigación pudimos confirmar que la problemática inicialmente observada fue real teniendo un incremento de la cuenta por cobrar de una año a otro creciendo así un 3% en el año 2020. En conclusión de esta disertación la gestión de cobro no se está llevando de manera efectiva ya que la empresa está careciendo de manuales o políticas adecuadas y esto a su vez no le permite monitorear el desempeño con el que se manejan los objetivos de cobranza, es decir la administración actual no garantiza la recuperación de la cartera de clientes. | es_ES |
| dc.format.extent | 23 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 | Análisis | es_ES |
| dc.subject | Gestión | es_ES |
| dc.subject | Cuentas por cobrar | es_ES |
| dc.subject | Estados financieros | es_ES |
| dc.title | Análisis de gestión de las cuentas por cobrar de la Piladora Mia periodo 2019-2020 | es_ES |
| dc.type | bachelorThesis | es_ES |
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