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Análisis de la cartera vencida de los clientes del Comercial DISPRIFE durante la pandemia del covid 19 periodo 2020
| dc.contributor.advisor | Laje Montoya, José Stalin | |
| dc.contributor.author | Mora Vite, Luis Antonio | |
| dc.date.accessioned | 2021-06-14T01:37:40Z | |
| dc.date.available | 2021-06-14T01:37:40Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/9740 | |
| dc.description | The objective of this research work is to carry out an analysis of the expired portfolio of the DISPRIFE commercial customers during the COVID pandemic - 19 period 2020. The methodology applied for the development of this research is the inductive method, for this it was carried out conducted an interview directed to the legal representative and the accountant who provided information for the development of the investigation. Among the most relevant results obtained, it can be identified that the commercial DISPRIFE during the 2020 period registered a significant increase in the accounts receivable item due to the fact that it does not have good credit policies and adequate collection management, which would imply that the At a given time, the company does not have sufficient liquidity to meet its obligations in such a way that it has to resort to credits to make payments for the obligations acquired. It is concluded that the salesperson maintains a high percentage of the overdue portfolio, its collection process is static and presents difficulties to comply with its obligations. | es_ES |
| dc.description | The objective of this research work is to carry out an analysis of the expired portfolio of the DISPRIFE commercial customers during the COVID pandemic - 19 period 2020. The methodology applied for the development of this research is the inductive method, for this it was carried out conducted an interview directed to the legal representative and the accountant who provided information for the development of the investigation. Among the most relevant results obtained, it can be identified that the commercial DISPRIFE during the 2020 period registered a significant increase in the accounts receivable item due to the fact that it does not have good credit policies and adequate collection management, which would imply that the At a given time, the company does not have sufficient liquidity to meet its obligations in such a way that it has to resort to credits to make payments for the obligations acquired. It is concluded that the salesperson maintains a high percentage of the overdue portfolio, its collection process is static and presents difficulties to comply with its obligations. | es_ES |
| dc.description.abstract | El presente trabajo de investigación tiene como objetivo realizar un análisis de la cartera vencida de los clientes del comercial DISPRIFE durante la pandemia del COVID – 19 periodo 2020. La metodología aplicada para el desarrollo de la presente investigación es el método inductivo, para ello se llevó a cabo una entrevista dirigida al representante legal y al contador quienes proporcionaron información para el desarrollo de la investigación. Entre los resultados obtenidos más relevantes se puedo identificar que el comercial DISPRIFE durante el periodo 2020 registró un aumento significativo en el rubro de cuentas por cobrar debido a que no cuenta con buenas políticas de crédito y una adecuada gestión de cobranza, lo que implicaría que el comercial en un momento determinado no disponga de la liquidez suficiente para hacer frente a sus obligaciones de tal manera que tenga que recurrir a créditos para efectuar los pagos por las obligaciones adquiridas. Se concluye que el comercial mantiene un alto porcentaje de cartera de vencida, su proceso de cobro es estático y presenta dificultas para cumplir con sus obligaciones. | es_ES |
| dc.format.extent | 25 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 | Comercial | es_ES |
| dc.subject | Cartera de vencida | es_ES |
| dc.subject | Liquidez | es_ES |
| dc.subject | Cobranza | es_ES |
| dc.title | Análisis de la cartera vencida de los clientes del Comercial DISPRIFE durante la pandemia del covid 19 periodo 2020 | es_ES |
| dc.type | bachelorThesis | es_ES |
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