Gestión financiera del rubro cuentas por cobrar de la empresa Dismero del cantón Babahoyo durante el periodo 2021 – 2022
| dc.contributor.advisor | Caicedo Monserrate, Diana Lorena | |
| dc.contributor.author | Moncada Mora, Jonathan Omar | |
| dc.date.accessioned | 2024-03-21T17:00:05Z | |
| dc.date.available | 2024-03-21T17:00:05Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15757 | |
| dc.description | The general objective of the case study was to analyze the financial management of accounts receivable of the company Dismero S.A. during the period 2021-2022 in the Babahoyo canton, Ecuador. This case study is part of the research line of "Financial, Administrative, Tax Management, Audit and Control", with a specific focus on "Audit and Control". Quantitative and qualitative methods, including numerical analysis and interviews, were used to obtain a comprehensive understanding of the financial and operational situation. The results revealed an increase in the average collection period and a decrease in the accounts receivable turnover ratio, indicating possible difficulties in collection and credit management. In addition, a worrying increase in the bad debt ratio will be observed during the aforementioned periods. In conclusion, the urgency of reviewing and improving credit and collection policies was highlighted to avoid negative impacts on the company's liquidity and profitability. It is recommended to evaluate credit policies, optimize collection processes and establish a robust monitoring system for overdue accounts to mitigate the risk of bad debts. | es_ES |
| dc.description | The general objective of the case study was to analyze the financial management of accounts receivable of the company Dismero S.A. during the period 2021-2022 in the Babahoyo canton, Ecuador. This case study is part of the research line of "Financial, Administrative, Tax Management, Audit and Control", with a specific focus on "Audit and Control". Quantitative and qualitative methods, including numerical analysis and interviews, were used to obtain a comprehensive understanding of the financial and operational situation. The results revealed an increase in the average collection period and a decrease in the accounts receivable turnover ratio, indicating possible difficulties in collection and credit management. In addition, a worrying increase in the bad debt ratio will be observed during the aforementioned periods. In conclusion, the urgency of reviewing and improving credit and collection policies was highlighted to avoid negative impacts on the company's liquidity and profitability. It is recommended to evaluate credit policies, optimize collection processes and establish a robust monitoring system for overdue accounts to mitigate the risk of bad debts. | es_ES |
| dc.description.abstract | El objetivo general del estudio de caso fue el de analizar la gestión financiera de las cuentas por cobrar de la empresa Dismero S.A. durante el período 2021-2022 en el cantón Babahoyo, Ecuador. El presente estudio de caso se enmarca en la línea de investigación de "Gestión Financiera, Administrativa, Tributaria, Auditoría y Control", con un enfoque específico en "Auditoría y Control". Se emplearon métodos cuantitativos y cualitativos, incluyendo análisis numéricos y entrevistas, para obtener una comprensión integral de la situación financiera y operativa. Los resultados revelaron un aumento en el período promedio de cobro y una disminución en el índice de rotación de cuentas por cobrar, indicando posibles dificultades en la gestión de cobranza y crédito. Además, se observó un preocupante incremento en el índice de cuentas incobrables durante los periodos mencionados. Como conclusión, se destacó la urgencia de revisar y mejorar las políticas de crédito y cobranza para evitar impactos negativos en la liquidez y rentabilidad de la empresa. Se recomienda evaluar las políticas de crédito, optimizar los procesos de cobranza y establecer un sistema robusto de seguimiento de cuentas vencidas para mitigar el riesgo de incobrabilidad. | es_ES |
| dc.format.extent | 61 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 | Gestión financiera | es_ES |
| dc.subject | Cuentas por cobrar | es_ES |
| dc.subject | Período promedio de cobro | es_ES |
| dc.subject | Índice de rotación | es_ES |
| dc.subject | Incobrabilidad | es_ES |
| dc.subject | Liquidez | es_ES |
| dc.title | Gestión financiera del rubro cuentas por cobrar de la empresa Dismero 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