Cuentas por cobrar de la empresa REYBANPAC REY BANANO DEL PACIFICO C.L., de la ciudad de Guayaquil en el periodo 2022.
| dc.contributor.advisor | Paredes Tobar, Javier Antonio | |
| dc.contributor.author | Miranda Viteri, Byron Steven | |
| dc.date.accessioned | 2024-09-05T16:47:07Z | |
| dc.date.available | 2024-09-05T16:47:07Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/17212 | |
| dc.description | This case study focuses on the analysis of the control of accounts receivable in REYBANPAC REY BANANO DEL PACÍFICO C.L., located in the city of Guayaquil, during the period 2022. The importance of this research lies in its ability to provide an understanding insight into how effective accounts receivable management directly impacts the company's financial stability and corporate reputation, especially in a challenging economic context. By observing the significant increase in accounts receivable and its effect on the company's liquidity, the need to explore the policies and processes implemented for the recovery of these credits, as well as their influence on the company's overall profitability, was identified. Adopting a mixed methodology that combines qualitative and quantitative techniques, an interview was conducted with the general process’s supervisor and an exhaustive analysis of the company's financial statements was carried out. The results revealed notable growth in accounts receivable, driven by a strategy of easing credit terms to support customers during difficult economic times. Although this tactic contributed to an increase in credit sales, it also posed challenges for REYBANPAC's liquidity, leading the company to strengthen its credit policies and improve collection processes. | es_ES |
| dc.description | This case study focuses on the analysis of the control of accounts receivable in REYBANPAC REY BANANO DEL PACÍFICO C.L., located in the city of Guayaquil, during the period 2022. The importance of this research lies in its ability to provide an understanding insight into how effective accounts receivable management directly impacts the company's financial stability and corporate reputation, especially in a challenging economic context. By observing the significant increase in accounts receivable and its effect on the company's liquidity, the need to explore the policies and processes implemented for the recovery of these credits, as well as their influence on the company's overall profitability, was identified. Adopting a mixed methodology that combines qualitative and quantitative techniques, an interview was conducted with the general process’s supervisor and an exhaustive analysis of the company's financial statements was carried out. The results revealed notable growth in accounts receivable, driven by a strategy of easing credit terms to support customers during difficult economic times. Although this tactic contributed to an increase in credit sales, it also posed challenges for REYBANPAC's liquidity, leading the company to strengthen its credit policies and improve collection processes. | es_ES |
| dc.description.abstract | El presente caso de estudio se enfoca en el análisis del control de las cuentas por cobrar en REYBANPAC REY BANANO DEL PACÍFICO C.L., ubicada en la ciudad de Guayaquil, durante el período 2022. La importancia de esta investigación radica en su capacidad para proporcionar una comprensión profunda de cómo la gestión efectiva de las cuentas por cobrar impacta directamente en la estabilidad financiera y la reputación corporativa de la empresa, especialmente en un contexto económico desafiante. Al observar el incremento significativo en las cuentas por cobrar y su efecto en la liquidez de la compañía, se identificó la necesidad de explorar las políticas y procesos implementados para la recuperación de estos créditos, así como su influencia en la rentabilidad global de la empresa. Adoptando una metodología mixta que combina técnicas cualitativas y cuantitativas, se realizó una entrevista con el supervisor de procesos generales y se llevó a cabo un análisis exhaustivo de los estados financieros de la empresa. Los resultados revelaron un crecimiento notable en las cuentas por cobrar, impulsado por una estrategia de flexibilización en los términos de crédito para apoyar a los clientes durante tiempos económicos difíciles. Aunque esta táctica contribuyó a un aumento en las ventas a crédito, también planteó desafíos para la liquidez de REYBANPAC, llevando a la empresa a reforzar sus políticas de crédito y mejorar los procesos de cobranza. | es_ES |
| dc.format.extent | 49 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 | Cuentas | es_ES |
| dc.subject | Cobrar | es_ES |
| dc.subject | Cartera | es_ES |
| dc.subject | Provisión | es_ES |
| dc.title | Cuentas por cobrar de la empresa REYBANPAC REY BANANO DEL PACIFICO C.L., de la ciudad de Guayaquil en el periodo 2022. | es_ES |
| dc.type | bachelorThesis | es_ES |
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