Gestión de las cuentas por cobrar de la Empresa Agroswer de la parroquia Ricaurte cantón Urdaneta durante el periodo 2022-2023.
| dc.contributor.advisor | Haz Cadena, Yomara Paola | |
| dc.contributor.author | Encalada Castillo, Nayely Yulady | |
| dc.date.accessioned | 2024-03-19T02:17:12Z | |
| dc.date.available | 2024-03-19T02:17:12Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15717 | |
| dc.description | The investigation was carried out in the Agroswer company of the Ricaurte parish of the Urdaneta canton, where the management of accounts receivable is investigated, because the organization studied experienced a significant increase in the collection rights acquired in making sales.; Therefore, the general objective of the study was proposed: Examine the management of accounts receivable of the Agroswer Company during the period 2022-2023. The methodological framework is made up of a mixed, qualitative and quantitative approach, while the types of research were: field and documentary; In addition, the techniques implemented are the interview and documentary analysis, which allowed obtaining relevant findings on the analysis of accounts receivable, such as: the company does not have a collection management manual, which causes the absence of credit policies. clear ones that help improve the behavior of the account analyzed; Likewise, it was determined that, despite the increase in accounts receivable, this has not yet significantly affected the business financial situation. Therefore, collection management is carried out empirically and technical controls on the behavior of accounts pending collection are omitted. | es_ES |
| dc.description | The investigation was carried out in the Agroswer company of the Ricaurte parish of the Urdaneta canton, where the management of accounts receivable is investigated, because the organization studied experienced a significant increase in the collection rights acquired in making sales.; Therefore, the general objective of the study was proposed: Examine the management of accounts receivable of the Agroswer Company during the period 2022-2023. The methodological framework is made up of a mixed, qualitative and quantitative approach, while the types of research were: field and documentary; In addition, the techniques implemented are the interview and documentary analysis, which allowed obtaining relevant findings on the analysis of accounts receivable, such as: the company does not have a collection management manual, which causes the absence of credit policies. clear ones that help improve the behavior of the account analyzed; Likewise, it was determined that, despite the increase in accounts receivable, this has not yet significantly affected the business financial situation. Therefore, collection management is carried out empirically and technical controls on the behavior of accounts pending collection are omitted. | es_ES |
| dc.description.abstract | La investigación se realizó en la empresa Agroswer de la parroquia Ricaurte del cantón Urdaneta, donde se indaga en la gestión de las cuentas por cobrar, debido a que la organización estudiada experimentó un incremento importante en los derechos de cobro adquiridos en la realización de las ventas; por lo tanto, se planteó como objetivo general del estudio: Examinar la gestión de las cuentas por cobrar de la Empresa Agroswer durante el periodo 2022-2023.El marco metodológico está conformado por un enfoque mixto, cualitativo y cuantitativo, mientras que los tipos de investigación fueron: de campo y documental; además, las técnicas implementadas son la entrevista y análisis documental, que permitieron obtener hallazgos relevantes sobre el análisis de las cuentas por cobras, tales como: la empresa no cuenta con un manual de gestión de cobranza, lo cual provoca la ausencia de políticas de crédito claras que ayuden a mejorar el comportamiento de la cuenta analizada; de igual manera se determinó que, a pesar del incremento de las cuentas por cobrar, aquello todavía no ha condicionado de manera significativa la situación financiera empresarial. Por lo tanto, la gestión de cobranza se realiza de manera empírica y se omiten controles técnicos sobre el comportamiento de las cuentas pendientes de cobro. | es_ES |
| dc.format.extent | 44 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 | Cobranza | es_ES |
| dc.subject | Políticas de cobro | es_ES |
| dc.subject | Liquidez corriente | es_ES |
| dc.title | Gestión de las cuentas por cobrar de la Empresa Agroswer de la parroquia Ricaurte cantón Urdaneta durante el periodo 2022-2023. | es_ES |
| dc.type | bachelorThesis | es_ES |
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