Gestión de las cuentas por cobrar de la unidad de Hemodiálisis Dial-Los Ríos en el periodo 2021-2022.
| dc.contributor.advisor | Laje Montoya, José Stalin | |
| dc.contributor.author | García Goyes, Gabriela Briguitte | |
| dc.date.accessioned | 2023-05-24T14:17:53Z | |
| dc.date.available | 2023-05-24T14:17:53Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/13854 | |
| dc.description | Accounts receivable represent the company's legal right to collect payments from third parties for transactions that have occurred. The management of accounts receivable involves controlling the credit granted, from the moment it is approved until the collection is made according to the collection policies established by the entity. However, a deficient prior evaluation and a high volume of past due invoices can affect the collectability of the granted credits. This investigation aims to analyze the collection management procedures during the period 2021-2022 and gain a deep understanding of the processes involved. Qualitative and quantitative approaches, as well as the analytical method, were used to evaluate the management of accounts receivable of the company. The results indicate that the institution has minimally reduced the level of uncollectible accounts compared to other assets but still heavily relies on debt financing to capitalize its operations. It is necessary to evaluate the success of accounts receivable management to identify strengths and weaknesses, which will facilitate decision-making to improve the process. | es_ES |
| dc.description | Accounts receivable represent the company's legal right to collect payments from third parties for transactions that have occurred. The management of accounts receivable involves controlling the credit granted, from the moment it is approved until the collection is made according to the collection policies established by the entity. However, a deficient prior evaluation and a high volume of past due invoices can affect the collectability of the granted credits. This investigation aims to analyze the collection management procedures during the period 2021-2022 and gain a deep understanding of the processes involved. Qualitative and quantitative approaches, as well as the analytical method, were used to evaluate the management of accounts receivable of the company. The results indicate that the institution has minimally reduced the level of uncollectible accounts compared to other assets but still heavily relies on debt financing to capitalize its operations. It is necessary to evaluate the success of accounts receivable management to identify strengths and weaknesses, which will facilitate decision-making to improve the process. | es_ES |
| dc.description.abstract | Las cuentas por cobrar representan el derecho exigible de una empresa a un tercero para hacer efectivos todos aquellos pagos que surgen de sus propias transacciones. La dirección de gestión de las cuentas por cobrar implica el control del crédito otorgado, desde el momento en que se aprueba hasta que se logra hacer efectivo el cobro, de acuerdo con las políticas de cobranzas estipuladas por la entidad, sin embargo, una deficiente evaluación previa y una elevada cartera de facturas vencidas, puede afectar la cobrabilidad de los créditos otorgados. En la presente investigación, se busca analizar sus procedimientos de gestión de cobranzas durante el periodo 2021-2022 y comprender a profundidad los procesos involucrados. En este estudio se utilizaron enfoques cualitativos y cuantitativos, así como el método analítico, para evaluar la gestión de las cuentas por cobrar de la empresa. Los resultados indican que la institución ha logrado reducir mínimamente el nivel de incobrabilidad en comparación con otros activos, pero aún depende en gran medida de la financiación de deuda para capitalizar sus operaciones. Es necesario evaluar el éxito de la gestión de cuentas por cobrar para identificar fortalezas y debilidades, lo que facilitará la toma de decisiones para mejorar el proceso. | es_ES |
| dc.format.extent | 65 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 | Gestión | es_ES |
| dc.subject | Liquidez | es_ES |
| dc.subject | Rentabilidad | es_ES |
| dc.subject | Control | es_ES |
| dc.subject | Crédito | es_ES |
| dc.title | Gestión de las cuentas por cobrar de la unidad de Hemodiálisis Dial-Los Ríos en el periodo 2021-2022. | 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