Cartera vencida de la Importadora Zuritex en el Cantón Caluma provincia de Bolívar en el periodo 2021.
| dc.contributor.advisor | Uhsca Cuzco, Nancy Elizabeth | |
| dc.contributor.author | Zurita Cambo, Neicer Joel | |
| dc.date.accessioned | 2023-05-31T16:58:37Z | |
| dc.date.available | 2023-05-31T16:58:37Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/14137 | |
| dc.description | The Importadora ZURITEX because of not evaluating the different factors that are used for the proper granting of credit, and collection management, the company's economy is affected, since selling their products on credit and not recovering what was sold directly affect the company's profits. This case study seeks to analyze the credit and collection policies, and its finances were also analyzed through financial ratios that showed the financial situation of the years 2021 and 2020 of Importadora ZURITEX. In order to have a healthy credit portfolio, it is important to train the different departments involved in the credit and collection process; likewise, good administration and management will help reduce the overdue portfolio. Improving credit policies and customer evaluation procedures will reduce the credit risks faced by the company when granting credit and maintain better efficiency. Corrective actions should be taken based on processes that start with the customer's credit behavior and end with their payment. Thus, it helps the company to improve and maintain accounting flows for the growth of its operations and future investments. This case study is useful because it tries to show how the high value of the past due portfolio affects its solvency and liquidity, which in turn affects other parts of the business and limits investment. | es_ES |
| dc.description | The Importadora ZURITEX because of not evaluating the different factors that are used for the proper granting of credit, and collection management, the company's economy is affected, since selling their products on credit and not recovering what was sold directly affect the company's profits. This case study seeks to analyze the credit and collection policies, and its finances were also analyzed through financial ratios that showed the financial situation of the years 2021 and 2020 of Importadora ZURITEX. In order to have a healthy credit portfolio, it is important to train the different departments involved in the credit and collection process; likewise, good administration and management will help reduce the overdue portfolio. Improving credit policies and customer evaluation procedures will reduce the credit risks faced by the company when granting credit and maintain better efficiency. Corrective actions should be taken based on processes that start with the customer's credit behavior and end with their payment. Thus, it helps the company to improve and maintain accounting flows for the growth of its operations and future investments. This case study is useful because it tries to show how the high value of the past due portfolio affects its solvency and liquidity, which in turn affects other parts of the business and limits investment. | es_ES |
| dc.description.abstract | La Importadora ZURITEX a causa de no evaluar los diferentes factores que se utilizan para el correcto otorgamiento de créditos, y la gestión de cobros, la empresa se ve afectada su economía, ya que al vender sus productos a crédito y no recuperar lo vendido afectan directamente a las ganancias de la empresa. El presente estudio caso busca analizar las políticas de crédito y cobranza, asimismo se analizó sus finanzas mediante ratios financieros que mostraron la situación financiera de los años 2021 y 2020 de la Importadora ZURITEX. Para tener una cartera de crédito saludable es importante capacitar a los diferentes departamentos que se ven involucrados en el proceso de crédito y cobranza, de la misma manera una buena administración y gestión ayudara a disminuir la cartera vencida. Mejorar las políticas de crédito y los procedimientos de evaluación de cliente, permite reducir los riesgos de créditos que se enfrenta la empresa al otorgar un crédito y mantener una mejor eficacia. Se deben tomar medidas correctivas en base a procesos que comienzan con el comportamiento crediticio del cliente y finalizan con su pago. Así, ayuda a la empresa a mejorar y mantener los flujos contables para el crecimiento de sus operaciones e inversiones futuras. El presente estudio de caso es útil porque trata de mostrar cómo el alto valor de la cartera vencida afecta su solvencia y liquidez, lo que a su vez afecta otras partes del negocio y limita la inversión. | es_ES |
| dc.format.extent | 43 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 | Políticas de crédito y cobranza | es_ES |
| dc.subject | Análisis financieros | es_ES |
| dc.subject | Déficit | es_ES |
| dc.subject | Gestión | es_ES |
| dc.title | Cartera vencida de la Importadora Zuritex en el Cantón Caluma provincia de Bolívar 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