Cuentas por cobrar a socios en la Cooperativa de Transporte Fluminense en la ciudad de Babahoyo en el periodo 2023.
| dc.contributor.advisor | Laje Montoya, José Stalin | |
| dc.contributor.author | Maldonado Mejía, Marian Nicole | |
| dc.date.accessioned | 2025-04-28T01:37:35Z | |
| dc.date.available | 2025-04-28T01:37:35Z | |
| dc.date.issued | 2025 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/18020 | |
| dc.description | Accounts receivable are based on the enforceable rights that a company has from the sale of goods, services or loans; Therefore, the objective of the study is to value the accounts receivable from partners in the Fluminense Transportation Cooperative in the city of Babahoyo in the period 2023. The methodology implemented has a mixed approach, where field, documentary and cross section. The inductive method was applied; meanwhile, the sample is made up of the Financial Statements for the years 2022 and 2023 and the company's accountant. As a research technique, an interview was used, which is directed at the company's accountant and direct observation was also developed, due to data being investigated in the Statement of Financial Situation for the periods 2022 and 2023. The results allowed us to conclude that: the procedures used to manage accounts receivable in 2023 are annual valuations of the values pending collection and notifications are also made to partners who owe values; while the accounts receivable turnover rate decreased significantly in the last period analyzed. | es_ES |
| dc.description | Accounts receivable are based on the enforceable rights that a company has from the sale of goods, services or loans; Therefore, the objective of the study is to value the accounts receivable from partners in the Fluminense Transportation Cooperative in the city of Babahoyo in the period 2023. The methodology implemented has a mixed approach, where field, documentary and cross section. The inductive method was applied; meanwhile, the sample is made up of the Financial Statements for the years 2022 and 2023 and the company's accountant. As a research technique, an interview was used, which is directed at the company's accountant and direct observation was also developed, due to data being investigated in the Statement of Financial Situation for the periods 2022 and 2023. The results allowed us to conclude that: the procedures used to manage accounts receivable in 2023 are annual valuations of the values pending collection and notifications are also made to partners who owe values; while the accounts receivable turnover rate decreased significantly in the last period analyzed. | es_ES |
| dc.description.abstract | Las cuentas por cobrar se basan en los derechos exigibles que tiene una empresa por la venta de bienes, servicios o préstamos; por lo tanto, el objetivo del estudio es valorar las cuentas por cobrar a socios en la Cooperativa de Transporte Fluminense en la ciudad de Babahoyo en el periodo 2023. La metodología implementada tiene un enfoque mixto, donde se desarrolló una investigación de campo, documental y de corte transversal. Se aplicó el método inductivo; mientras, que la muestra está conformada con los Estados de Situación Financiera de los años 2022 y 2023 y el contador de la empresa. Como técnica de investigación se empleó una entrevista, la cual está dirigida al contador de la empresa y también se desarrolló la observación directa, debido a que se indagan datos en el Estado de Situación Financiera de los periodos 2022 y 2023. Los resultados permitieron concluir que: los procedimientos utilizados para la gestión de las cuentas por cobrar en el 2023 son valoraciones anuales de los valores pendientes de cobro y también se efectúa notificaciones a los socios que adeudan valores; mientras que el índice de rotación de cuentas por cobrar disminuyó de manera significativa en el último periodo analizado. | es_ES |
| dc.format.extent | 55 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 | Activo | es_ES |
| dc.subject | Control | es_ES |
| dc.subject | Cuentas por cobrar | es_ES |
| dc.subject | Cobranzas | es_ES |
| dc.subject | Liquidez | es_ES |
| dc.subject.other | Contabilidad y Auditoría | es_ES |
| dc.title | Cuentas por cobrar a socios en la Cooperativa de Transporte Fluminense en la ciudad de Babahoyo en el periodo 2023. | es_ES |
| dc.type | bachelorThesis | es_ES |
Files in this item
This item appears in the following Collection(s)
Except where otherwise noted, this item's license is described as Attribution-NonCommercial-NoDerivs 3.0 United States