Control interno de las cuentas por cobrar de la Empresa Serviagro Expoagrícola S.A.S. de la ciudad de Baba, período 2021 – 2022.
| dc.contributor.advisor | Morán Rodríguez, Petita Susana | |
| dc.contributor.author | Mackliff Pine, Dayana Karola | |
| dc.date.accessioned | 2023-11-16T16:23:19Z | |
| dc.date.available | 2023-11-16T16:23:19Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15311 | |
| dc.description | Currently, Ecuador faces a difficult situation in the economic aspect, which is affecting companies, in general the liquidity of the inhabitants, making it a common factor for organizations to recover credits and collection management. Through the development of this case study, the problems in relation to accounts receivable are presented, belonging to the collection management area of the credit portfolio of the company Serviagro Expoagrícola S.A.S., where a diagnosis of the current situation is carried out. and possible risks are identified to then issue a professional opinion based on internal control. with daily financial operations effectively. With the objective of analyzing the impact that the internal control of accounts receivable has on the liquidity of the company Serviagro Expoagrícola S.A.S. Baba branch, in the period 2021 - 2022. Through the mixed approach methodology, with the application of an interview and observation sheet through a non-experimental design which has a descriptive scope. The management of accounts receivable is deficient, causing a 78% overdue portfolio to exist and the company may have fewer resources available to grant new loans, which may limit its growth. Therefore, credit policies must be improved and all aspects that are part of the contract to grant credit must be analyzed in depth, such as a more exhaustive review of credit reports, financial statements and credit history | es_ES |
| dc.description | Currently, Ecuador faces a difficult situation in the economic aspect, which is affecting companies, in general the liquidity of the inhabitants, making it a common factor for organizations to recover credits and collection management. Through the development of this case study, the problems in relation to accounts receivable are presented, belonging to the collection management area of the credit portfolio of the company Serviagro Expoagrícola S.A.S., where a diagnosis of the current situation is carried out. and possible risks are identified to then issue a professional opinion based on internal control. with daily financial operations effectively. With the objective of analyzing the impact that the internal control of accounts receivable has on the liquidity of the company Serviagro Expoagrícola S.A.S. Baba branch, in the period 2021 - 2022. Through the mixed approach methodology, with the application of an interview and observation sheet through a non-experimental design which has a descriptive scope. The management of accounts receivable is deficient, causing a 78% overdue portfolio to exist and the company may have fewer resources available to grant new loans, which may limit its growth. Therefore, credit policies must be improved and all aspects that are part of the contract to grant credit must be analyzed in depth, such as a more exhaustive review of credit reports, financial statements and credit history | es_ES |
| dc.description.abstract | En la actualidad Ecuador enfrenta una situación difícil en el aspecto económico, que está afectando a las empresas, en general en la liquidez de los habitantes convirtiéndose en un factor común de las organizaciones recuperar créditos y gestión de cobranza. A través del desarrollo de este estudio de caso, se presentan los problemas en relación con las cuentas por cobrar, pertenecientes el área de gestión de cobranzas de la cartera de crédito de la empresa Serviagro Expoagrícola S.A.S., donde realiza un diagnóstico de la situación actual, y se identifica posibles riesgos para luego emitir una opinión profesional basada en el control interno con las operaciones financieras diarias eficazmente. Tiene como objetivo analizar la incidencia que tiene el control interno de las cuentas por cobrar en la liquidez de la empresa Serviagro Expoagrícola S.A.S. sucursal Baba, en el período 2021 – 2022. Mediante la metodología de enfoque mixto, con la aplicación de una entrevista y ficha de observación por medio de un diseño no experimental el cual tiene un alcance descriptivo. El manejo de las cuentas por cobrar es deficiente causando que exista una cartera vencida del 78% y la empresa puede tener menos recursos disponibles para otorgar nuevos créditos, lo que puede limitar su crecimiento. Por lo cual se deben mejorar las políticas crediticias y analizar a profundidad todos los aspectos que forman parte del contrato para otorgar créditos, como una revisión más exhaustiva de los informes crediticios, estados financieros y antecedentes crediticios | es_ES |
| dc.format.extent | 46 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 | Cuenta Por Cobrar | es_ES |
| dc.subject | Control Interno | es_ES |
| dc.subject | Créditos | es_ES |
| dc.subject | Políticas Crediticias | es_ES |
| dc.title | Control interno de las cuentas por cobrar de la Empresa Serviagro Expoagrícola S.A.S. de la ciudad de Baba, período 2021 – 2022. | es_ES |
| dc.type | bachelorThesis | es_ES |
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