dc.contributor.advisor | Avilez Merino, Rosa de Las Mercedes | |
dc.contributor.author | Cabello Herrera, Shirley Jamileth | |
dc.date.accessioned | 2024-09-03T15:13:45Z | |
dc.date.available | 2024-09-03T15:13:45Z | |
dc.date.issued | 2024 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/17135 | |
dc.description | The correct control of Accounts Receivable in a financial institution determines its liquidity and profitability, however, not having good control of them can cause losses at the end of an accounting period, for this reason the This case study proposes to analyze the variation that existed in the Accounts Receivable of the branch of the “Juan Pío de Mora” Savings and Credit Cooperative Ltda. located in the city of Babahoyo in order to determine the main causes of its variations, know the percentage of delinquency and liquidity of the company using different methodologies and research methods and demonstrate how these variables affect the financial performance of the entity throughout these accounting periods (2022,2023). | es_ES |
dc.description | The correct control of Accounts Receivable in a financial institution determines its liquidity and profitability, however, not having good control of them can cause losses at the end of an accounting period, for this reason the This case study proposes to analyze the variation that existed in the Accounts Receivable of the branch of the “Juan Pío de Mora” Savings and Credit Cooperative Ltda. located in the city of Babahoyo in order to determine the main causes of its variations, know the percentage of delinquency and liquidity of the company using different methodologies and research methods and demonstrate how these variables affect the financial performance of the entity throughout these accounting periods (2022,2023). | es_ES |
dc.description.abstract | El correcto control de las Cuentas por Cobrar en una entidad financiera determina la liquidez y rentabilidad de la misma, no obstante, al no llevar un buen control de las mismas puede provocar pérdidas al final de un período contable, por esta razón se ha creado el presente estudio de caso en donde se plantea analizar la variación que existió en las Cuentas por Cobrar de la sucursal de la Cooperativa de Ahorro y Crédito “Juan Pío de Mora” Ltda. ubicada en la ciudad de Babahoyo para poder determinar las principales causas de sus variaciones, conocer el porcentaje de morosidad y liquidez de la empresa utilizando diferentes metodologías y métodos de investigación y demostrar de qué forma afectan estas variables en el rendimiento financiero de la entidad a lo largo de estos períodos contables (2022,2023). | 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 | Morosidad | es_ES |
dc.subject | Liquidez | es_ES |
dc.subject | Variación | es_ES |
dc.subject | Cooperativa de Ahorro y Crédito | es_ES |
dc.title | Variación de las cuentas por cobrar en la Cooperativa de Ahorro y Crédito Juan Pío de Mora Ltda. sucursal Babahoyo en el período 2022 – 2023. | es_ES |
dc.type | bachelorThesis | es_ES |