Gestión financiera del rubro cuentas por cobrar de la empresa industria de fideos Pazmiño en los periodos 2019 – 2020
| dc.contributor.advisor | Onofre Zapata, Ronny | |
| dc.contributor.author | León Tovar, Karla Liseth | |
| dc.date.accessioned | 2022-05-24T19:15:47Z | |
| dc.date.available | 2022-05-24T19:15:47Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/11875 | |
| dc.description | Proper management of accounts receivable is essential for the proper development of companies engaged in various economic activities, since the proper management of the portfolio will contribute to the fulfillment of short-term obligations, in addition to generating greater profitability. The research called Financial Management of the accounts receivable item of the Pazmiño Noodle Industry Company in the periods 2019 - 2020, aims to study the various problems presented in the entity concerning the item of accounts receivable and the maturity of the portfolio, factors of great importance. for the operation of the organization, whose main activity is the production of Noelia noodles, defining as its main objective the examination of the accounts receivable item and the collection management applied by the Industrial Fideera Pazmiño, in order to achieve an efficient collection optimizing the process implemented in the collections area, achieve efficient management of production implements, through effective control that enables the maintenance of an acceptable stock in inventories. For which a non-experimental type investigation is used with a mixed approach, applying analytical and descriptive methods, which will allow an exhaustive analysis of the financial statements of the factory in the same way, an interview will be carried out with the person in charge of the collection department with the purpose of identify existing shortcomings, as well as possible improvements that could be implemented to increase productivity and therefore profitability through increased income. | es_ES |
| dc.description | Proper management of accounts receivable is essential for the proper development of companies engaged in various economic activities, since the proper management of the portfolio will contribute to the fulfillment of short-term obligations, in addition to generating greater profitability. The research called Financial Management of the accounts receivable item of the Pazmiño Noodle Industry Company in the periods 2019 - 2020, aims to study the various problems presented in the entity concerning the item of accounts receivable and the maturity of the portfolio, factors of great importance. for the operation of the organization, whose main activity is the production of Noelia noodles, defining as its main objective the examination of the accounts receivable item and the collection management applied by the Industrial Fideera Pazmiño, in order to achieve an efficient collection optimizing the process implemented in the collections area, achieve efficient management of production implements, through effective control that enables the maintenance of an acceptable stock in inventories. For which a non-experimental type investigation is used with a mixed approach, applying analytical and descriptive methods, which will allow an exhaustive analysis of the financial statements of the factory in the same way, an interview will be carried out with the person in charge of the collection department with the purpose of identify existing shortcomings, as well as possible improvements that could be implemented to increase productivity and therefore profitability through increased income. | es_ES |
| dc.description.abstract | Una adecuada gestión de las cuentas por cobrar es fundamental para el adecuado desarrollo de las empresas dedicadas a diversas actividades económicas, puesto que el manejo apropiado de la cartera contribuirá al cumplimiento de obligaciones a corto plazo, además de generar una mayor rentabilidad de la misma. La investigación denominada Gestión Financiera del rubro cuentas por cobrar de la Empresa Industria de Fideos Pazmiño en los periodos 2019 – 2020, pretende estudiar las diversas problemáticas presentadas en la entidad concerniente al rubro de cuentas por cobrar y al vencimiento de cartera, factores de gran importancia para el funcionamiento de la organización, cuya actividad principal es la producción de los fideos Noelia, definiendo como principal objetivo el examinar el rubro de cuentas por cobrar y la gestión de cobranza aplicado por la Industrial Fideera Pazmiño, a fin de lograr una cobranza eficiente optimizando el proceso implementado en el área de cobros, alcanzar un eficiente manejo de los implementos de producción, mediante un eficaz control que posibilite el mantenimiento de un aceptable stock en los inventarios. Para la cual se emplea una investigación de tipo no experimental con un enfoque mixto, aplicando los métodos analítico y descriptivo, que permitirá analizar exhaustivamente los estados financieros de la fábrica de igual manera se realizará una entrevista al encargado del departamento de cobro con el propósito de identificar las falencias existentes, así como las posibles mejoras que podrían implementarse para el incremento de la productividad y por ende la rentabilidad a través del incremento de ingresos. | es_ES |
| dc.format.extent | 47 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2022 | 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 | Cartera Vencida | es_ES |
| dc.subject | Plazo | es_ES |
| dc.subject | Ventas | es_ES |
| dc.subject | Gestión | es_ES |
| dc.title | Gestión financiera del rubro cuentas por cobrar de la empresa industria de fideos Pazmiño en los periodos 2019 – 2020 | es_ES |
| dc.type | bachelorThesis | es_ES |
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