Cuentas por cobrar de la Empresa Altec S.A. de la ciudad de Babahoyo durante el periodo 2021.
| dc.contributor.advisor | Garófalo Velasco, Darli Agnelio | |
| dc.contributor.author | Chimborazo Punina, Elsa Susana | |
| dc.date.accessioned | 2023-05-22T19:33:27Z | |
| dc.date.available | 2023-05-22T19:33:27Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/13801 | |
| dc.description | The present research work called "Accounts receivable from the company Altec S.A of the city of Babahoyo during the period 2021", aims to analyze the accounts receivable through the financial information of the company in order to determine the index of liquidity that it possesses, in the same way to highlight the importance of carrying out an efficient management of the item and the recovery of the portfolio in order to avoid the increase of uncollectible accounts. In the case study, a qualitative and quantitative approach was used, the inductive-deductive method was also used, it was necessary to apply an interview to the owner of the company, to identify how the entity has been affected in terms of sales. on credit due to poor credit policies. The results, for their part, show that they have problems in their credit portfolio and it is necessary to suggest improvements in the credit and collection process, which will be of great help for management, since accounts receivable is an essential asset that ensures the proper functioning of the organization, in a practical and timely manner. | es_ES |
| dc.description | The present research work called "Accounts receivable from the company Altec S.A of the city of Babahoyo during the period 2021", aims to analyze the accounts receivable through the financial information of the company in order to determine the index of liquidity that it possesses, in the same way to highlight the importance of carrying out an efficient management of the item and the recovery of the portfolio in order to avoid the increase of uncollectible accounts. In the case study, a qualitative and quantitative approach was used, the inductive-deductive method was also used, it was necessary to apply an interview to the owner of the company, to identify how the entity has been affected in terms of sales. on credit due to poor credit policies. The results, for their part, show that they have problems in their credit portfolio and it is necessary to suggest improvements in the credit and collection process, which will be of great help for management, since accounts receivable is an essential asset that ensures the proper functioning of the organization, in a practical and timely manner. | es_ES |
| dc.description.abstract | El presente trabajo de investigación denominado “Cuentas por cobrar de la empresa Altec S.A de la ciudad de Babahoyo durante el periodo 2021”, tiene como objetivo analizar las cuentas por cobrar a través de la información financiera de la empresa con la finalidad de determinar el índice de liquidez que posee, del mismo modo resaltar la importancia de realizar una eficiente gestión del rubro y la recuperación de cartera con el fin de evitar el incremento de las cuentas incobrables. En el caso de estudio se utilizó un enfoque cualitativo y cuantitativo, se empleó además el método inductivo-deductivo, fue necesario aplicar una entrevista a la propietaria de la empresa, para identificar de qué manera se ha visto afectada la entidad en cuanto a las ventas a crédito debido a las escasas políticas crediticias. Los resultados por su parte demuestran que tiene problemas en su cartera de crédito y es necesario sugerir mejoras en el proceso de crédito y cobranza, lo que será de gran ayuda para la gestión, puesto que, las cuentas por cobrar es un activo esencial que asegura el buen funcionamiento de la organización, de manera práctica y oportuna. | es_ES |
| dc.format.extent | 53 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 | Cuentas por cobrar | es_ES |
| dc.subject | Liquidez | es_ES |
| dc.subject | Políticas de créditos | es_ES |
| dc.title | Cuentas por cobrar de la Empresa Altec S.A. de la ciudad de Babahoyo durante 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