Cuentas por cobrar de la Empresa "Dismero" del Cantón Babahoyo, durante el Periodo 2022 – 2023.
| dc.contributor.advisor | Merchán Jácome, Verónica Alexandra | |
| dc.contributor.author | Moran Villafuerte, Hamilton Emilio | |
| dc.date.accessioned | 2024-09-05T20:37:46Z | |
| dc.date.available | 2024-09-05T20:37:46Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/17227 | |
| dc.description | This case study titled "Accounts Receivable of the 'Dismero' Company in the Babahoyo Canton during the Period 2022-2023" addresses the issue of inefficient management of accounts receivable in the Dismero company, which has affected its liquidity and financial stability. Justified by the need to identify and improve credit management processes, the study aims to examine financial information through the observation of financial statements, determine the origin of the increase in overdue credit portfolio by calculating financial indicators, and interpret the results obtained to understand the underlying causes of this increase. The methodology employed combines qualitative and quantitative approaches, utilizing the documentary review of financial statements and the calculation of key financial indicators. The results indicate a slight decrease in accounts receivable and provision for uncollectible accounts, suggesting improvements in debt recovery. However, challenges persist in the management of the credit portfolio, reflected in the stability of profit margins and a decrease in the return on assets and equity. The conclusions highlight the need to strengthen credit policies and improve collection strategies to optimize the management of accounts receivable, ensure liquidity, and strengthen the company's long-term financial viability. | es_ES |
| dc.description | This case study titled "Accounts Receivable of the 'Dismero' Company in the Babahoyo Canton during the Period 2022-2023" addresses the issue of inefficient management of accounts receivable in the Dismero company, which has affected its liquidity and financial stability. Justified by the need to identify and improve credit management processes, the study aims to examine financial information through the observation of financial statements, determine the origin of the increase in overdue credit portfolio by calculating financial indicators, and interpret the results obtained to understand the underlying causes of this increase. The methodology employed combines qualitative and quantitative approaches, utilizing the documentary review of financial statements and the calculation of key financial indicators. The results indicate a slight decrease in accounts receivable and provision for uncollectible accounts, suggesting improvements in debt recovery. However, challenges persist in the management of the credit portfolio, reflected in the stability of profit margins and a decrease in the return on assets and equity. The conclusions highlight the need to strengthen credit policies and improve collection strategies to optimize the management of accounts receivable, ensure liquidity, and strengthen the company's long-term financial viability. | es_ES |
| dc.description.abstract | El presente estudio de caso titulado "Cuentas por cobrar de la Empresa 'Dismero' del Cantón Babahoyo durante el Periodo 2022 – 2023" aborda la problemática de la gestión ineficiente de las cuentas por cobrar en la empresa Dismero, lo cual ha afectado su liquidez y estabilidad financiera. Justificado por la necesidad de identificar y mejorar los procesos de gestión de crédito, el estudio se propone examinar la información financiera mediante la observación de los estados financieros, determinar el origen del incremento en la cartera de crédito vencida a través del cálculo de indicadores financieros, e interpretar los resultados obtenidos para entender las causas subyacentes de este incremento. La metodología empleada combina enfoques cualitativos y cuantitativos, utilizando la revisión documental de los estados financieros y el cálculo de indicadores financieros clave. Los resultados indican una ligera disminución en las cuentas por cobrar y en la provisión para cuentas incobrables, sugiriendo mejoras en la recuperación de deudas. Sin embargo, persisten desafíos en la gestión de la cartera de créditos, reflejados en la estabilidad de los márgenes de beneficio y una disminución en la rentabilidad del activo y del patrimonio. Las conclusiones destacan la necesidad de reforzar las políticas de crédito y mejorar las estrategias de cobranza para optimizar la gestión de las cuentas por cobrar, asegurar la liquidez y fortalecer la viabilidad financiera de la empresa a largo plazo. | es_ES |
| dc.format.extent | 40 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 | es_ES |
| dc.subject | Cobrar | es_ES |
| dc.subject | Liquidez | es_ES |
| dc.subject | Rentabilidad | es_ES |
| dc.subject | Rotación | es_ES |
| dc.title | Cuentas por cobrar de la Empresa "Dismero" del Cantón Babahoyo, durante el Periodo 2022 – 2023. | es_ES |
| dc.type | bachelorThesis | es_ES |
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