Gestión de las cuentas por cobrar de la Empresa POMGARBEL S.A Del Cantón Babahoyo durante el periodo 2021 -2022.
| dc.contributor.advisor | Laje Montoya, José Stalin | |
| dc.contributor.author | Alarcón Terranova, Anthony Armini | |
| dc.date.accessioned | 2023-11-08T04:10:08Z | |
| dc.date.available | 2023-11-08T04:10:08Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15085 | |
| dc.description | The study focuses on the company PONGARBEL S.A., based in Babahoyo, Ecuador, and its management of accounts to be collected in the period 2021–2022. Despite being well positioned in the wholesale market for bananas, the company faces challenges in its management of outstanding accounts. The problem lies in the lack of liquidity and unnecessary costs due to accumulated outstanding accounts. The research justifies the importance of efficient account management for the financial health of the company, the reduction of delays, and the improvement of customer relationships. The methodology is based on a descriptive and analytical approach, which includes the collection of quantitative and qualitative data as well as statistical techniques to assess credit risk and the aging of debit accounts. The results show that PONGARBEL S.A. has a robust policy of managing accounts to be charged, granting reasonable credit terms, and employing efficient collection strategies. In addition, they have implemented technology and automation in their account management process. The coverage rate for non-debitable accounts increased in 2022, indicating an improvement in management. | es_ES |
| dc.description | The study focuses on the company PONGARBEL S.A., based in Babahoyo, Ecuador, and its management of accounts to be collected in the period 2021–2022. Despite being well positioned in the wholesale market for bananas, the company faces challenges in its management of outstanding accounts. The problem lies in the lack of liquidity and unnecessary costs due to accumulated outstanding accounts. The research justifies the importance of efficient account management for the financial health of the company, the reduction of delays, and the improvement of customer relationships. The methodology is based on a descriptive and analytical approach, which includes the collection of quantitative and qualitative data as well as statistical techniques to assess credit risk and the aging of debit accounts. The results show that PONGARBEL S.A. has a robust policy of managing accounts to be charged, granting reasonable credit terms, and employing efficient collection strategies. In addition, they have implemented technology and automation in their account management process. The coverage rate for non-debitable accounts increased in 2022, indicating an improvement in management. | es_ES |
| dc.description.abstract | El estudio se centra en la empresa PONGARBEL S.A, con sede en Babahoyo, Ecuador, y su gestión de cuentas por cobrar en el período 2021-2022. A pesar de estar bien posicionada en el mercado de venta al por mayor de banano y plátano, la empresa enfrenta desafíos en su gestión de cuentas por cobrar. El problema radica en la falta de liquidez y costos innecesarios debido a cuentas por cobrar acumuladas. La investigación justifica la importancia de una gestión eficiente de cuentas por cobrar para la salud financiera de la empresa, la reducción de la morosidad y la mejora de las relaciones con los clientes. La metodología se basa en un enfoque descriptivo y analítico, que incluye la recopilación de datos cuantitativos y cualitativos, así como técnicas estadísticas para evaluar el riesgo crediticio y el envejecimiento de cuentas por cobrar. Los resultados muestran que PONGARBEL S.A tiene una política sólida de gestión de cuentas por cobrar, otorgando plazos de crédito razonables y empleando estrategias de cobro eficientes. Además, han implementado tecnología y automatización en su proceso de gestión de cuentas por cobrar. El índice de cobertura de cuentas incobrables aumentó en 2022, lo que indica una mejora en la gestión. | es_ES |
| dc.format.extent | 49 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 | Gestión Financiera | es_ES |
| dc.subject | Liquidez | es_ES |
| dc.subject | Riesgo Crediticio | es_ES |
| dc.subject | Envejecimiento de Cuentas | es_ES |
| dc.title | Gestión de las cuentas por cobrar de la Empresa POMGARBEL S.A Del Cantón Babahoyo durante 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