Los procesos de cuentas por pagar en la Cooperativa de Transporte Urbano Santa Rita de la ciudad de Babahoyo en el periodo 2023.
| dc.contributor.advisor | Burbano Cabrera, Jaime Santiago | |
| dc.contributor.author | Hinojosa Morante, Celinda Katiusca | |
| dc.date.accessioned | 2025-04-28T00:44:47Z | |
| dc.date.available | 2025-04-28T00:44:47Z | |
| dc.date.issued | 2025 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/18014 | |
| dc.description | Accounts payable are amounts of money that a company owes to its creditors for merchandise on credit and obligations of an entity arising from the acquisition of goods or services, which must be fulfilled within a minimum period of one year. This is why it is essential to know them in a timely manner because it helps to determine the cash flow and liquidity, which are relevant values for the fulfillment of financial obligations. Therefore, the objective of this study was to evaluate the level of accounts payable of the Santa Rita urban transport cooperative through the review of the financial statements. For this, the methodological framework was composed of a mixed approach; that is, qualitative and quantitative, while the methods used were inductive deductive. In addition, an analysis was made in order to improve administrative and financial management. The results of the research allowed us to conclude that: accounts payable are an important element to maintain balance in the finances of the Santa Rita urban transport cooperative. The weaknesses of the Santa Rita urban transport cooperative in relation to accounts payable are the following: payments are not made on the estimated dates and through financial analysis the current status of the obligations to be paid is determined. | es_ES |
| dc.description | Accounts payable are amounts of money that a company owes to its creditors for merchandise on credit and obligations of an entity arising from the acquisition of goods or services, which must be fulfilled within a minimum period of one year. This is why it is essential to know them in a timely manner because it helps to determine the cash flow and liquidity, which are relevant values for the fulfillment of financial obligations. Therefore, the objective of this study was to evaluate the level of accounts payable of the Santa Rita urban transport cooperative through the review of the financial statements. For this, the methodological framework was composed of a mixed approach; that is, qualitative and quantitative, while the methods used were inductive deductive. In addition, an analysis was made in order to improve administrative and financial management. The results of the research allowed us to conclude that: accounts payable are an important element to maintain balance in the finances of the Santa Rita urban transport cooperative. The weaknesses of the Santa Rita urban transport cooperative in relation to accounts payable are the following: payments are not made on the estimated dates and through financial analysis the current status of the obligations to be paid is determined. | es_ES |
| dc.description.abstract | Las cuentas por pagar son cantidades de dinero que debe una empresa a sus acreedores por mercadería a crédito y obligaciones de una entidad provenientes de la adquisición de bienes o servicios, las cuales deben ser cumplidas en un plazo mínimo de un año. Es por esto que es fundamental conocer las mismas de manera oportuna porque ayuda a determinar el flujo de efectivo y la liquidez, los cuales son valores relevantes para el cumplimiento de las obligaciones. Por lo tanto, el objetivo del presente estudio fue evaluar el nivel de las cuentas por pagar de la cooperativa de transporte urbano Santa Rita a través de la revisión de los estados financieros. Para lo cual, el marco metodológico estuvo compuesto por un enfoque mixto; es decir, cualitativo y cuantitativo, mientras que los métodos utilizados fueron inductivo deductivo. Además, se hizo un análisis con el fin de mejorar la gestión administrativa y financiera. Los resultados de la investigación permitieron concluir que: las cuentas por pagar son un elemento importante para mantener el equilibrio en las finanzas de la cooperativa de transporte urbano Santa Rita. Las debilidades que posee la cooperativa de transporte urbano Santa Rita en relación a las cuentas por pagar son las siguientes: no se efectúan los pagos en las fechas estimada y mediante los análisis financieros se determinar el estado actual de las obligaciones a cancelar. | es_ES |
| dc.format.extent | 42 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 | Cuentas por pagar | es_ES |
| dc.subject | Periodo de cobro | es_ES |
| dc.subject | Análisis financieros | es_ES |
| dc.subject | Endeudamiento | es_ES |
| dc.subject.other | Contabilidad y Auditoría | es_ES |
| dc.title | Los procesos de cuentas por pagar en la Cooperativa de Transporte Urbano Santa Rita de la ciudad de Babahoyo en el periodo 2023. | es_ES |
| dc.type | bachelorThesis | es_ES |
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