Control de cuentas por cobrar en los periodos 2021-2022 de la empresa Servicios Eléctricos y Ferretería Electroferro S.A. del cantón Ventanas.
| dc.contributor.advisor | Remache Silva, Johanna Elizabeth | |
| dc.contributor.author | Salavarria Barrionuevo, Mayte Arleth | |
| dc.date.accessioned | 2024-03-22T19:05:00Z | |
| dc.date.available | 2024-03-22T19:05:00Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15777 | |
| dc.description | The case study carried out in the Electrical Services and Hardware company Electroferro S.A. was based on the exploration of accounts receivable management during the 2021-2022 fiscal periods, revealing how internal dynamics and financial strategies influence the liquidity and economic stability of the company. The issue highlighted the importance of efficiently managing accounts receivable, a practice that can determine a company's long-term competitiveness and viability in today's business environment. This project is justified by the need to understand the implications of ineffective management of accounts receivable, the research sought to offer a detailed understanding of how credit policy and collection procedures impact the liquidity and solvency of the company, with the ultimate goal of providing recommendations to optimize these practices. Focusing on specific objectives that included the identification of accounts receivable items, the vertical and horizontal analysis of financial statements, and the evaluation of financial performance using indicators, the methodology adopted a qualitative and quantitative approach. The financial statements provided by the company were analyzed, using financial analysis techniques to evaluate the turnover of accounts receivable and the average payment period, which allowed a deep interpretation of the current financial situation and its evolution over time. | es_ES |
| dc.description | The case study carried out in the Electrical Services and Hardware company Electroferro S.A. was based on the exploration of accounts receivable management during the 2021-2022 fiscal periods, revealing how internal dynamics and financial strategies influence the liquidity and economic stability of the company. The issue highlighted the importance of efficiently managing accounts receivable, a practice that can determine a company's long-term competitiveness and viability in today's business environment. This project is justified by the need to understand the implications of ineffective management of accounts receivable, the research sought to offer a detailed understanding of how credit policy and collection procedures impact the liquidity and solvency of the company, with the ultimate goal of providing recommendations to optimize these practices. Focusing on specific objectives that included the identification of accounts receivable items, the vertical and horizontal analysis of financial statements, and the evaluation of financial performance using indicators, the methodology adopted a qualitative and quantitative approach. The financial statements provided by the company were analyzed, using financial analysis techniques to evaluate the turnover of accounts receivable and the average payment period, which allowed a deep interpretation of the current financial situation and its evolution over time. | es_ES |
| dc.description.abstract | El caso de estudio realizado en la empresa de Servicios Eléctricos y Ferretería Electroferro S.A. se basó en la exploración de la gestión de cuentas por cobrar durante los periodos fiscales 2021-2022, revelando cómo la dinámica interna y las estrategias financieras influyen en la liquidez y estabilidad económica de la empresa. El problema resaltó la importancia de administrar eficientemente las cuentas por cobrar, una práctica que puede determinar la competitividad y viabilidad a largo plazo de una empresa en el ámbito empresarial actual. Este proyecto se justifica por la necesidad de entender las implicaciones de una gestión ineficaz de cuentas por cobrar, la investigación buscó ofrecer una comprensión detallada de cómo la política de crédito y los procedimientos de cobranza impactan en la liquidez y solvencia de la empresa, con el fin último de proporcionar recomendaciones para optimizar dichas prácticas. Centrándose en objetivos específicos que incluían la identificación de los rubros de cuentas por cobrar, el análisis vertical y horizontal de los estados financieros, y la evaluación del comportamiento financiero mediante indicadores, la metodología adoptó un enfoque cualitativo y cuantitativo. Se analizaron los estados financieros proporcionados por la empresa, empleando técnicas de análisis financiero para evaluar la rotación de cuentas por cobrar y el periodo promedio de pago, lo que permitió una interpretación profunda de la situación financiera actual y su evolución a lo largo del tiempo. | es_ES |
| dc.format.extent | 45 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 | es_ES |
| dc.subject | Control | es_ES |
| dc.subject | Cuentas | es_ES |
| dc.subject | Cobrar | es_ES |
| dc.subject | Política | es_ES |
| dc.subject | Credito | es_ES |
| dc.title | Control de cuentas por cobrar en los periodos 2021-2022 de la empresa Servicios Eléctricos y Ferretería Electroferro S.A. del cantón Ventanas. | 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