Análisis de las cuentas por cobrar en CNEL EP. Los Ríos periodo 2022 – 2023.
| dc.contributor.advisor | Crespo Caicedo, Héctor Lautaro | |
| dc.contributor.author | Gaibor Nivela, Dayana Lisbeth | |
| dc.date.accessioned | 2024-09-04T15:42:14Z | |
| dc.date.available | 2024-09-04T15:42:14Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/17172 | |
| dc.description | Accounts receivable management consists of planning, organizing, directing and monitoring credit policies in order to ensure the necessary existence of assets in a company. When the administration of these accounts is not carried out properly, it can generate negative consequences at an administrative and financial level. The objective of the investigation is to analyze the accounts receivable of the company CNEL EP in the province of Los Ríos for the period 2022-2023, through the review of the entity's information. The study had a mixed approach, the types of research applied are: bibliographic and field. On the other hand, the techniques used are: documentary analysis and interview, so it was necessary to use an interview questionnaire and the calculation of financial ratios as an instrument. The results of the investigation allowed us to conclude that: The level of accounts receivable in CNEL EP Unit of the province of Los Ríos is high, for the period 2022 the accounts pending collection from the public and private sector corresponded to $54,019,412.71, which clearly shows that they are very high values; while in the 2023 period there was a reduction in accounts receivable, but not significantly since the values still exceed fifty million dollars. | es_ES |
| dc.description | Accounts receivable management consists of planning, organizing, directing and monitoring credit policies in order to ensure the necessary existence of assets in a company. When the administration of these accounts is not carried out properly, it can generate negative consequences at an administrative and financial level. The objective of the investigation is to analyze the accounts receivable of the company CNEL EP in the province of Los Ríos for the period 2022-2023, through the review of the entity's information. The study had a mixed approach, the types of research applied are: bibliographic and field. On the other hand, the techniques used are: documentary analysis and interview, so it was necessary to use an interview questionnaire and the calculation of financial ratios as an instrument. The results of the investigation allowed us to conclude that: The level of accounts receivable in CNEL EP Unit of the province of Los Ríos is high, for the period 2022 the accounts pending collection from the public and private sector corresponded to $54,019,412.71, which clearly shows that they are very high values; while in the 2023 period there was a reduction in accounts receivable, but not significantly since the values still exceed fifty million dollars. | es_ES |
| dc.description.abstract | La gestión de las cuentas por cobrar consiste en planear, organizar, dirigir y monitorear las políticas de crédito con la finalidad de asegurar la existencia necesaria de activos en una empresa. Cuando no se efectúa de manera adecuada la administración de estas cuentas puede generar consecuencias negativas a nivel administrativo y financiero. El objetivo de la investigación es Analizar las cuentas por cobrar de la empresa CNEL EP de la provincia de Los Ríos período 2022 -2023, a través de la revisión de la información de la entidad. El estudio tuvo un enfoque mixto, los tipos de investigación aplicadas son: bibliográfica y de campo. Por otro lado, las técnicas empleadas son: análisis documental y entrevista, por lo que fue necesario utilizar de instrumento un cuestionario de entrevista y el cálculo de las razones financieras. Los resultados de la investigación permitieron concluir que: El nivel de cuentas por cobrar en CNEL EP Unidad de la provincia de Los Ríos es alto, para el periodo 2022 las cuentas pendientes de cobro al sector público y privado correspondió a $54.019.412,71, lo cual evidencia claramente que son valores muy elevados; mientras que en el periodo 2023 existió una reducción de las cuentas por cobrar, pero no de manera significativa pues aun los valores superan los cincuenta millones de dólares. | es_ES |
| dc.format.extent | 46 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 | Estados financieros | es_ES |
| dc.subject | Gestión de las cuentas por cobrar | es_ES |
| dc.subject | Políticas de cobranza | es_ES |
| dc.subject | Indicadores financieros | es_ES |
| dc.title | Análisis de las cuentas por cobrar en CNEL EP. Los Ríos periodo 2022 – 2023. | es_ES |
| dc.type | bachelorThesis | es_ES |
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