Gestión financiera de las cuentas por cobrar de la Cooperativa de Ahorro y Crédito San Antonio Ltda., parroquia La Unión periodo 2022.
| dc.contributor.advisor | Lucio Fernández, Richard Edison | |
| dc.contributor.author | García Ayala, Carla Carolina | |
| dc.date.accessioned | 2023-11-12T05:32:25Z | |
| dc.date.available | 2023-11-12T05:32:25Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15204 | |
| dc.description | The present case study was carried out at the San Antonio LTDA Savings and Credit Cooperative, an agency of the Union, where aspects related to collection management are investigated, due to the fact that in the 2022 period the turnover of accounts payable was slower. ; For this reason, the general objective was to analyze the accounts receivable of the San Antonio LTDA Savings and Credit Cooperative of the La Unión Parish, period 2022. The methodological framework of the research is made up of the types of documentary research and field, the inductive method was also applied, because each of the findings obtained in the study was characterized; while the techniques used were an interview and documentary analysis, whose instruments were the interview guide and financial ratios, which allowed obtaining relevant results with respect to the management of accounts receivable. The conclusions of the research are: The turnover of the cooperative's accounts receivable experienced a negative variation of 16%, since, in 2022, these accounts rotated 0.16 times; while in 2021 it was 0.19 times, in addition the delinquency indicator of 2.30% for the year 2022 and 3.94% in the 2021 period. | es_ES |
| dc.description | The present case study was carried out at the San Antonio LTDA Savings and Credit Cooperative, an agency of the Union, where aspects related to collection management are investigated, due to the fact that in the 2022 period the turnover of accounts payable was slower. ; For this reason, the general objective was to analyze the accounts receivable of the San Antonio LTDA Savings and Credit Cooperative of the La Unión Parish, period 2022. The methodological framework of the research is made up of the types of documentary research and field, the inductive method was also applied, because each of the findings obtained in the study was characterized; while the techniques used were an interview and documentary analysis, whose instruments were the interview guide and financial ratios, which allowed obtaining relevant results with respect to the management of accounts receivable. The conclusions of the research are: The turnover of the cooperative's accounts receivable experienced a negative variation of 16%, since, in 2022, these accounts rotated 0.16 times; while in 2021 it was 0.19 times, in addition the delinquency indicator of 2.30% for the year 2022 and 3.94% in the 2021 period. | es_ES |
| dc.description.abstract | El presente estudio de caso se realizó en la Cooperativa de Ahorro y Crédito San Antonio LTDA, agencia de la Unión, donde se indaga aspectos relacionados con la gestión de cobranza, debido que en el periodo 2022 la rotación de las cuentas por pagar fue más lenta; motivo por el cual, se planteó como objetivo general analizar las cuentas por cobrar de la Cooperativa de Ahorro y Crédito San Antonio LTDA de la Parroquia La Unión, periodo 2022. El marco metodológico de la investigación está conformado con los tipos de investigación documental y de campo, también se aplicó el método inductivo, debido a que se caracterizó cada uno de los hallazgos obtenidos en el estudio; mientras que las técnicas empleadas fueron una entrevista y análisis documental, cuyos instrumentos fueron la guía de entrevista y razones financieras, los cuales permitieron obtener resultados relevantes con respecto a la gestión de las cuentas por cobra. Las conclusiones de la investigación, son: Lo rotación de las cuentas por cobrar de la cooperativa experimentaron una variación negativa del 16%, puesto que, en el año 2022, dichas cuentas rotaron 0.16 veces; mientras que en el 2021 fue de 0.19 veces, además el indicador de morosidad de 2.30% para el año 2022 y de 3.94% en el periodo 2021. | es_ES |
| dc.format.extent | 44 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 | Razón financiera | es_ES |
| dc.subject | Índice de morosidad | es_ES |
| dc.title | Gestión financiera de las cuentas por cobrar de la Cooperativa de Ahorro y Crédito San Antonio Ltda., parroquia La Unión periodo 2022. | es_ES |
| dc.type | bachelorThesis | es_ES |
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