dc.contributor.advisor | Haz Cadena, Yomara Paola | |
dc.contributor.author | Chango Carrasco, Julissa Elizabeth | |
dc.date.accessioned | 2024-03-18T22:15:49Z | |
dc.date.available | 2024-03-18T22:15:49Z | |
dc.date.issued | 2024 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15711 | |
dc.description | This case study presents a detailed analysis of the problems of the company ALTECSA S.A. in the city of Babahoyo during the period 2022. The company faces illiquidity problems due to the accumulation of accounts receivable from public and private clients to whom credit is granted. The main objective of the analysis is to establish the causes of the company's illiquidity and propose solutions to improve its profitability. The analysis highlights the importance of financial ratios to evaluate the financial health of the company. The accounts receivable turnover ratio is a key indicator of the effectiveness of accounts receivable management. A high ratio indicates that the company is recovering its accounts receivable effectively, while a low ratio indicates that the company is having difficulty recovering its accounts receivable. In conclusion, the analysis of accounts receivable in the company ALTECSA S.A. highlights the importance of proper management of accounts receivable to maintain the company's liquidity and avoid financial problems. It is suggested to improve the management of accounts receivable and the implementation of an internal control system to guarantee the integrity of the company's financial data. In addition, the importance of financial ratios to evaluate the financial health of the company is highlighted. | es_ES |
dc.description | This case study presents a detailed analysis of the problems of the company ALTECSA S.A. in the city of Babahoyo during the period 2022. The company faces illiquidity problems due to the accumulation of accounts receivable from public and private clients to whom credit is granted. The main objective of the analysis is to establish the causes of the company's illiquidity and propose solutions to improve its profitability. The analysis highlights the importance of financial ratios to evaluate the financial health of the company. The accounts receivable turnover ratio is a key indicator of the effectiveness of accounts receivable management. A high ratio indicates that the company is recovering its accounts receivable effectively, while a low ratio indicates that the company is having difficulty recovering its accounts receivable. In conclusion, the analysis of accounts receivable in the company ALTECSA S.A. highlights the importance of proper management of accounts receivable to maintain the company's liquidity and avoid financial problems. It is suggested to improve the management of accounts receivable and the implementation of an internal control system to guarantee the integrity of the company's financial data. In addition, the importance of financial ratios to evaluate the financial health of the company is highlighted. | es_ES |
dc.description.abstract | El presente estudio de caso presenta un análisis detallado de la problemática de la empresa ALTECSA S.A. en la ciudad de Babahoyo durante el periodo 2022. La empresa enfrenta problemas de iliquidez debido a la acumulación de cuentas por cobrar de clientes públicos y privados a los que se les otorga crédito. El objetivo principal del análisis es establecer las causas de la iliquidez de la empresa y proponer soluciones para mejorar su rentabilidad. El análisis destaca la importancia de los ratios financieros para evaluar la salud financiera de la empresa. El ratio de rotación de cuentas por cobrar es un indicador clave de la eficacia de la gestión de las cuentas por cobrar. Un ratio alto indica que la empresa está recuperando sus cuentas por cobrar de manera efectiva, mientras que un ratio bajo indica que la empresa está teniendo dificultades para recuperar sus cuentas por cobrar. En conclusión, el análisis de las cuentas por cobrar en la empresa ALTECSA S.A. destaca la importancia de una gestión adecuada de las cuentas por cobrar para mantener la liquidez de la empresa y evitar problemas financieros. Se sugiere mejorar la gestión de las cuentas por cobrar y la implementación de un sistema de control interno para garantizar la integridad de los datos financieros de la empresa. Además, se destaca la importancia de los ratios financieros para evaluar la salud financiera de la empresa. | es_ES |
dc.format.extent | 46 p. | es_ES |
dc.language.iso | es | es_ES |
dc.publisher | Babahoyo: UTB-FAFI. 2024 | 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 | Empresa | es_ES |
dc.subject | Ratios | es_ES |
dc.subject | Cuentas | es_ES |
dc.subject | Cobrar | es_ES |
dc.subject | Liquidez | es_ES |
dc.subject | Iliquidez | es_ES |
dc.title | Análisis de las cuentas por cobrar en la Empresa Altecsa S.A. de la ciudad de Babahoyo periodo 2022. | es_ES |
dc.type | bachelorThesis | es_ES |