Cartera vencida de la Empresa Pública Municipal Terminal Terrestre, Tránsito y Seguridad Vial del cantón Babahoyo en el periodo 2021
| dc.contributor.advisor | Espinoza Toalombo, Wilmer Olmedo | |
| dc.contributor.author | Chimbo Galarza, Marlon Steeven | |
| dc.date.accessioned | 2023-05-22T19:22:24Z | |
| dc.date.available | 2023-05-22T19:22:24Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/13800 | |
| dc.description | The overdue portfolio represents all those values that the clients owe to the company and that must be managed because it can trigger financial problems for the organizations. The management of the overdue portfolio is one of the main problems presented by the public company, whose collection policies are not entirely effective. In general, this problem is generated due to inadequate collection processes and policies that do not allow a prompt return of overdue accounts. Therefore, the objective of this study is to determine the overdue portfolio of the Babahoyo Terminal Terrestre, Transit and Road Safety Municipal Public Company, for the period 2021. The methodological framework was made up of: a mixed approach, the methods used were inductive and deductive. In the work, the types of documentary and field research were also applied and the techniques to obtain information were interview and documentary analysis, through the instruments: questionnaire of questions addressed to a representative of the company and financial reasons to determine the turnover of accounts receivable. The results revealed that the weaknesses that were established regarding the management of the overdue portfolio in the company Transvial EP are based on the fact that they do not establish policies, goals or objectives for the reduction of the indicator. The main weaknesses that the company presents in relation to collection management are: not having an organic structure where a dependency and human talent responsible for collection management are established. | es_ES |
| dc.description | The overdue portfolio represents all those values that the clients owe to the company and that must be managed because it can trigger financial problems for the organizations. The management of the overdue portfolio is one of the main problems presented by the public company, whose collection policies are not entirely effective. In general, this problem is generated due to inadequate collection processes and policies that do not allow a prompt return of overdue accounts. Therefore, the objective of this study is to determine the overdue portfolio of the Babahoyo Terminal Terrestre, Transit and Road Safety Municipal Public Company, for the period 2021. The methodological framework was made up of: a mixed approach, the methods used were inductive and deductive. In the work, the types of documentary and field research were also applied and the techniques to obtain information were interview and documentary analysis, through the instruments: questionnaire of questions addressed to a representative of the company and financial reasons to determine the turnover of accounts receivable. The results revealed that the weaknesses that were established regarding the management of the overdue portfolio in the company Transvial EP are based on the fact that they do not establish policies, goals or objectives for the reduction of the indicator. The main weaknesses that the company presents in relation to collection management are: not having an organic structure where a dependency and human talent responsible for collection management are established. | es_ES |
| dc.description.abstract | La cartera vencida representa todos aquellos valores que lo clientes deben a la empresa y que debe ser gestionados porque puede desencadenar problemas financieros para las organizaciones. La gestión de la cartera vencida es uno de los principales problemas que presenta la empresa pública, cuyas políticas de cobro no son del todo efectivas. Por lo general, este problema se genera debido a las inadecuadas procesos y políticas de cobranza que permiten un pronto retorno de las cuentas vencidas. Por consiguiente, el objetivo del presente estudio es determinar la cartera vencida de la Empresa Pública Municipal Terminal Terrestre, Tránsito y Seguridad Vial de Babahoyo, para el periodo 2021.El marco metodológico estuvo conformado por: un enfoque mixto, los métodos utilizados fueron inductivo y deductivo. En el trabajo también se aplicaron los tipos de investigación documental y de campo y las técnicas para obtener información fueron entrevista y análisis documental, a través de los instrumentos: cuestionario de preguntas dirigida a un representante de la empresa y razones financieras para determinar la rotación de las cuentas por cobrar. Los resultados revelaron que las debilidades que se establecieron con respecto a la gestión de la cartera vencida en la empresa Transvial EP se basan en que no establecen políticas, metas u objetivos para la reducción del indicador. Las principales debilidades que presenta en la empresa en relación a la gestión de cobranza, son: no poseer estructura orgánica donde se establezca una dependencia y talento humano responsable de la gestión de cobranza. | es_ES |
| dc.format.extent | 54 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2023 | 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 | Cartera vencida | es_ES |
| dc.subject | Gestión de cobranza | es_ES |
| dc.subject | Cuentas por cobrar | es_ES |
| dc.subject | Liquidez | es_ES |
| dc.subject | Indicadores financieros | es_ES |
| dc.title | Cartera vencida de la Empresa Pública Municipal Terminal Terrestre, Tránsito y Seguridad Vial del cantón Babahoyo en el periodo 2021 | es_ES |
| dc.type | bachelorThesis | es_ES |
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Except where otherwise noted, this item's license is described as Atribución-NoComercial-SinDerivadas 3.0 Ecuador