Cuentas por cobrar Del Gobierno Autónomo Descentralizado Municipal del cantón Durán durante el periodo 2023.
| dc.contributor.advisor | Avilez Merino, Rosa de Las Mercedes | |
| dc.contributor.author | Bayas Torres, Silvia Irene | |
| dc.date.accessioned | 2025-04-27T01:27:57Z | |
| dc.date.available | 2025-04-27T01:27:57Z | |
| dc.date.issued | 2025 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/17982 | |
| dc.description | The case study was developed in the Municipal Decentralized Autonomous Government of the Duran canton, where the behavior of the institution's accounts receivable was investigated, due to the fact that in 2023 the values pending collection increased significantly; situation that affects the finances of the institution and compromises the development of plans, programs, activities or works for the benefit of the locality. For this reason, the research objective was to evaluate the accounts receivable of the Municipal G-AD of the Duran Canton of the province of Guayas in the period 2023, through the application of financial indicators. The methodological framework has a mixed, cross-sectional approach and descriptive scope. The interview and documentary review were applied as research techniques, where the results were obtained that the average collection period of the institution is not appropriate and that accounts receivable increased in the year 2023 compared to the immediately previous period. Likewise, it was determined that one of the consequences of the problematic situation identified is the financial deficit and the lack of compliance with budget execution. | es_ES |
| dc.description | The case study was developed in the Municipal Decentralized Autonomous Government of the Duran canton, where the behavior of the institution's accounts receivable was investigated, due to the fact that in 2023 the values pending collection increased significantly; situation that affects the finances of the institution and compromises the development of plans, programs, activities or works for the benefit of the locality. For this reason, the research objective was to evaluate the accounts receivable of the Municipal G-AD of the Duran Canton of the province of Guayas in the period 2023, through the application of financial indicators. The methodological framework has a mixed, cross-sectional approach and descriptive scope. The interview and documentary review were applied as research techniques, where the results were obtained that the average collection period of the institution is not appropriate and that accounts receivable increased in the year 2023 compared to the immediately previous period. Likewise, it was determined that one of the consequences of the problematic situation identified is the financial deficit and the lack of compliance with budget execution. | es_ES |
| dc.description.abstract | El caso de estudio se desarrolló en el Gobierno Autónomo Descentralizado Municipal del cantón Durán, donde se indagó sobre el comportamiento de las cuentas por cobrar de la institución, debido a que en el año 2023 los valores pendientes de cobro se incrementaron de manera significativa; situación que afecta las finanzas de la institución y compromete el desarrollo de planes, programas, actividades u obras en beneficios de la localidad. Por tal razón, se planteó como objetivo de investigación evaluar las cuentas por cobrar del GAD Municipal del Cantón Durán de la provincia del Guayas en el periodo 2023, por medio de la aplicación de indicadores financieros. El marco metodológico posee un enfoque mixto, de corte transversal y alcance descriptivo. Se aplicó la entrevista y revisión documental como técnicas de investigación, donde se obtuvo como resultados que el periodo promedio de cobro de la institución no es apropiado y que las cuentas por cobrar se incrementaron en el año 2023 en comparación con el periodo inmediato anterior. De igual manera se determinó que una de las consecuencias de la situación problemática identificada es el déficit financiero y la falta de cumplimiento de la ejecución presupuestaria. | es_ES |
| dc.format.extent | 48 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2025 | es_ES |
| dc.rights | Attribution-NonCommercial-NoDerivs 3.0 United States | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/us/ | * |
| dc.subject | Finanzas | es_ES |
| dc.subject | Cuentas por cobrar | es_ES |
| dc.subject | Rentabilidad | es_ES |
| dc.subject | Déficit | es_ES |
| dc.subject.other | Contabilidad y Auditoría | es_ES |
| dc.title | Cuentas por cobrar Del Gobierno Autónomo Descentralizado Municipal del cantón Durán durante el periodo 2023. | es_ES |
| dc.type | bachelorThesis | es_ES |
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