Cuentas por cobrar de la empresa All Plastic S.A. Plactisa de la ciudad de Guayaquil durante los períodos 2022 - 2023.
| dc.contributor.advisor | Burbano Cabrera, Jaime Santiago | |
| dc.contributor.author | García Cervantes, Keren Mayling | |
| dc.date.accessioned | 2025-04-27T05:58:29Z | |
| dc.date.available | 2025-04-27T05:58:29Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/18010 | |
| dc.description | The present case study titled accounts receivable in the company All Plastic S.A (PLACTISA), located in the city of Guayaquil, during the periods 2022-2023, the main objective is to examine the management of the company's accounts receivable, to identify the impact on the company's liquidity, for this, a financial analysis was carried out based on key indicators such as the average collection period, delinquency rate and turnover of accounts receivable. The company's financial statements were examined and interviews were conducted with personnel in charge of credit and collection management. The results showed that the company faces certain challenges in portfolio recovery, which affects its cash flow and investment capacity. Delays in customer payments, flexible credit policies and the need to improve collection procedures were identified. As part of the conclusions and recommendations, it was suggested to implement a risk control system for the processes that are executed regarding accounts receivable that allows liquidity problems to be identified in advance in order to correct errors in a timely manner. | es_ES |
| dc.description | The present case study titled accounts receivable in the company All Plastic S.A (PLACTISA), located in the city of Guayaquil, during the periods 2022-2023, the main objective is to examine the management of the company's accounts receivable, to identify the impact on the company's liquidity, for this, a financial analysis was carried out based on key indicators such as the average collection period, delinquency rate and turnover of accounts receivable. The company's financial statements were examined and interviews were conducted with personnel in charge of credit and collection management. The results showed that the company faces certain challenges in portfolio recovery, which affects its cash flow and investment capacity. Delays in customer payments, flexible credit policies and the need to improve collection procedures were identified. As part of the conclusions and recommendations, it was suggested to implement a risk control system for the processes that are executed regarding accounts receivable that allows liquidity problems to be identified in advance in order to correct errors in a timely manner. | es_ES |
| dc.description.abstract | El presente estudio de caso titulado cuentas por cobrar en la empresa All Plastic S.A (PLACTISA), ubicada en la ciudad de Guayaquil, durante los períodos 2022-2023, el principal objetivo es examinar la gestión de las cuentas por cobrar de la empresa, para la identificación del impacto en la liquidez de la empresa, para ello, se realizó un análisis financiero basado en indicadores clave como el período medio de cobro, índice de morosidad y rotación de cuentas por cobrar. Se examinaron los estados financieros de la empresa y se llevaron a cabo entrevistas con el personal encargado de la gestión de crédito y cobranza. Los resultados evidenciaron que la empresa enfrenta ciertos desafíos en la recuperación de cartera, lo que afecta su flujo de efectivo y su capacidad de inversión. Se identificaron retrasos en los pagos de clientes, políticas de crédito flexibles y la necesidad de mejorar los procedimientos de cobranza. Como parte de las conclusiones y recomendaciones, se sugirió implementar un sistema de control de riesgo de los procesos que se ejecutan referente a las cuentas por cobrar que permita identificar problemas de liquidez de manera anticipada con la finalidad de corregir errores de manera oportuna. | es_ES |
| dc.format.extent | 60 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 | Plactisa | es_ES |
| dc.subject | Gestión | es_ES |
| dc.subject | Liquidez | es_ES |
| dc.subject | Rotación | es_ES |
| dc.subject.other | Contabilidad y Auditoría | es_ES |
| dc.title | Cuentas por cobrar de la empresa All Plastic S.A. Plactisa de la ciudad de Guayaquil durante los períodos 2022 - 2023. | es_ES |
| dc.type | bachelorThesis | es_ES |
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