cuentas por pagar del Minimarket “Xavier Rueda” de la ciudad de Babahoyo, durante los periodos 2022 - 2023.
| dc.contributor.advisor | Merchán Jácome, Verónica Alexandra | |
| dc.contributor.author | Moran Monar, Luis Alexander | |
| dc.date.accessioned | 2025-04-28T02:40:00Z | |
| dc.date.available | 2025-04-28T02:40:00Z | |
| dc.date.issued | 2025 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/18026 | |
| dc.description | The study analyzes the management of accounts payable at the Xavier Rueda 24/7 Mini Market in Babahoyo during 2022-2023. It was identified that the company faces control problems in its accounts payable, which affects its liquidity and financial stability. The lack of planning and monitoring has generated delays in payments and accounting errors. This can lead to sanctions, loss of discounts and impact on business relationships. The company does not carry out regular technical evaluations on its liabilities, which makes financial decision-making difficult. Tools such as the current liquidity ratio, acid test and horizontal analysis were applied to evaluate the financial situation. The results show that the company has a high level of debt and insufficient liquidity. The variation in accounts payable increased by 231.97%, affecting the stability of the business. It is recommended to implement internal controls, optimize cash flows and establish strategies to reduce the financial burden. The debt ratio is 0.9286, higher than the recommended margin, indicating high risk. It is advisable to make prudent decisions about debt and improve financial planning. A detailed analysis of liabilities is crucial to avoid inconsistencies and liquidity problems. The lack of internal controls compromises the viability of the company. It is proposed to improve payment management to guarantee solvency. Resolving these issues will allow you to maintain stable operations and healthy business relationships. The company must implement strategies to improve its payment capacity and reduce financial risks. | es_ES |
| dc.description | The study analyzes the management of accounts payable at the Xavier Rueda 24/7 Mini Market in Babahoyo during 2022-2023. It was identified that the company faces control problems in its accounts payable, which affects its liquidity and financial stability. The lack of planning and monitoring has generated delays in payments and accounting errors. This can lead to sanctions, loss of discounts and impact on business relationships. The company does not carry out regular technical evaluations on its liabilities, which makes financial decision-making difficult. Tools such as the current liquidity ratio, acid test and horizontal analysis were applied to evaluate the financial situation. The results show that the company has a high level of debt and insufficient liquidity. The variation in accounts payable increased by 231.97%, affecting the stability of the business. It is recommended to implement internal controls, optimize cash flows and establish strategies to reduce the financial burden. The debt ratio is 0.9286, higher than the recommended margin, indicating high risk. It is advisable to make prudent decisions about debt and improve financial planning. A detailed analysis of liabilities is crucial to avoid inconsistencies and liquidity problems. The lack of internal controls compromises the viability of the company. It is proposed to improve payment management to guarantee solvency. Resolving these issues will allow you to maintain stable operations and healthy business relationships. The company must implement strategies to improve its payment capacity and reduce financial risks. | es_ES |
| dc.description.abstract | El estudio analiza la gestión de cuentas por pagar en el Mini Market Xavier Rueda 24/7 en Babahoyo durante 2022-2023. Se identificó que la empresa enfrenta problemas de control en sus cuentas por pagar, lo que afecta su liquidez y estabilidad financiera. La falta de planificación y seguimiento ha generado retrasos en pagos y errores contables. Esto puede derivar en sanciones, pérdida de descuentos y afectación en relaciones comerciales. La empresa no realiza evaluaciones técnicas regulares sobre sus pasivos, lo que dificulta la toma de decisiones financieras. Se aplicaron herramientas como el índice de liquidez corriente, prueba ácida y análisis horizontal para evaluar la situación financiera. Los resultados muestran que la empresa tiene un alto nivel de endeudamiento y liquidez insuficiente. La variación de cuentas por pagar aumentó un 231.97%, afectando la estabilidad del negocio. Se recomienda implementar controles internos, optimizar flujos de caja y establecer estrategias para reducir la carga financiera. La razón de endeudamiento es 0.9286, superior al margen recomendado, indicando alto riesgo. Se aconseja tomar decisiones prudentes sobre endeudamiento y mejorar la planificación financiera. Es crucial un análisis detallado de pasivos para evitar inconsistencias y problemas de liquidez. La falta de controles internos compromete la viabilidad de la empresa. Se propone mejorar la gestión de pagos para garantizar solvencia. Resolver estos problemas permitirá mantener operaciones estables y relaciones comerciales saludables. La empresa debe implementar estrategias para mejorar su capacidad de pago y reducir riesgos financieros. | es_ES |
| dc.format.extent | 41 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 | Gestión financiera | es_ES |
| dc.subject | Liquidez | es_ES |
| dc.subject | Endeudamiento | es_ES |
| dc.subject | Salud financiera | es_ES |
| dc.subject | Análisis horizontal | es_ES |
| dc.subject | Prueba ácida | es_ES |
| dc.subject | Rotación de cuentas por pagar | es_ES |
| dc.subject | Flujo de caja | es_ES |
| dc.subject.other | Contabilidad y Auditoría | es_ES |
| dc.title | cuentas por pagar del Minimarket “Xavier Rueda” de la ciudad de Babahoyo, durante los periodos 2022 - 2023. | es_ES |
| dc.type | bachelorThesis | es_ES |
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