Control de las cuentas por cobrar en la Piladora Cristina durante los períodos 2021 – 2022.
| dc.contributor.advisor | Avilez Merino, Rosa de Las Mercedes | |
| dc.contributor.author | Abad Contreras, Genesis Lissette | |
| dc.date.accessioned | 2024-05-06T19:03:25Z | |
| dc.date.available | 2024-05-06T19:03:25Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/16390 | |
| dc.description | In the current case study, the control of accounts receivable in Piladora Cristina during the periods 2021 - 2022 was discussed, where it was possible to identify the problem regarding the significant increase in this type of accounts at the end of the 2022 period in comparison to 2021. This situation represents a factor that negatively affects the operational and financial decision-making process in the short and long term. The purpose of addressing this issue lies in understanding the importance of proper management of accounts receivable, in addition to knowing the level of impact of this type of item on the company's liquidity when these accounts increase. or decrease. On the other hand, it was possible to know the evolution of Piladora Cristina's accounts receivable in the aforementioned periods, which allowed us to have an overview of the main causes why the company maintained this problem for the 2022 period. Consequently, it was essential to apply the respective vertical and horizontal analysis of the statement of financial position as well as the income statement to determine the respective percentages of increase or decrease in various accounting accounts. Finally, it was possible to determine that Piladora Cristina requires improving its credit evaluation processes, collection methods and techniques to maintain adequate management of accounts receivable to guarantee that the company is able to make sound financial decisions. | es_ES |
| dc.description | In the current case study, the control of accounts receivable in Piladora Cristina during the periods 2021 - 2022 was discussed, where it was possible to identify the problem regarding the significant increase in this type of accounts at the end of the 2022 period in comparison to 2021. This situation represents a factor that negatively affects the operational and financial decision-making process in the short and long term. The purpose of addressing this issue lies in understanding the importance of proper management of accounts receivable, in addition to knowing the level of impact of this type of item on the company's liquidity when these accounts increase. or decrease. On the other hand, it was possible to know the evolution of Piladora Cristina's accounts receivable in the aforementioned periods, which allowed us to have an overview of the main causes why the company maintained this problem for the 2022 period. Consequently, it was essential to apply the respective vertical and horizontal analysis of the statement of financial position as well as the income statement to determine the respective percentages of increase or decrease in various accounting accounts. Finally, it was possible to determine that Piladora Cristina requires improving its credit evaluation processes, collection methods and techniques to maintain adequate management of accounts receivable to guarantee that the company is able to make sound financial decisions. | es_ES |
| dc.description.abstract | En el actual caso de estudio, se trató sobre el control de las cuentas por cobrar en la Piladora Cristina durante los períodos 2021 – 2022, en donde fue posible identificar la problemática referente al incremento significativo en este tipo de cuentas al final del período 2022 en comparación al 2021. Esta situación representa un factor que incide negativamente en el proceso de toma de decisiones operativas y financieras a corto y largo plazo. El propósito de abordar este tema, radica en comprender cuál es la importancia que posee una adecuada gestión de las cuentas por cobrar, además de conocer cuál es el nivel de afectación de este tipo de rubro en la liquidez de la empresa cuando estas cuentas se incrementan o disminuyen. Por otra parte se pudo conocer cuál ha sido la evolución de las cuentas por cobrar de la Piladora Cristina en los períodos antes mencionados, lo que permitió tener una visión general de las principales causas por las que la empresa mantuvo esta problemática para el período 2022. Consecuentemente, fue imprescindible aplicar el respectivo análisis tanto vertical como horizontal del estado de situación financiera así como el estado de resultado para determinar los respectivos porcentajes de incremento o decrecimiento de varias cuentas contables. Finalmente, fue posible determinar que la Piladora Cristina requiere mejorar sus procesos de evaluación de crédito, métodos y técnicas de cobranza para mantener una adecuada gestión de las cuentas por cobrar para garantizar que la empresa se encuentre apta para tomar decisiones financieras sólidas. | 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 | Cuentas por cobrar | es_ES |
| dc.subject | Análisis vertical | es_ES |
| dc.subject | Análisis horizontal | es_ES |
| dc.subject | Liquidez | es_ES |
| dc.title | Control de las cuentas por cobrar en la Piladora Cristina durante los períodos 2021 – 2022. | es_ES |
| dc.type | bachelorThesis | es_ES |
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