Gestión de las cuentas por cobrar en la empresa Artefacta, sucursal Baba, en el período 2023.
| dc.contributor.advisor | Sandoya Mayorga, Liliana Andreina | |
| dc.contributor.author | Posligua Ramos, Barbara Zonalys | |
| dc.date.accessioned | 2025-04-28T14:18:51Z | |
| dc.date.available | 2025-04-28T14:18:51Z | |
| dc.date.issued | 2025 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/18036 | |
| dc.description | The study on accounts receivable management at Artefacta's Baba branch during 2023 highlights challenges affecting its liquidity and financial stability. The issue arises from ineffective credit administration, which has led to an increase in overdue balances and compromised cash flow. This analysis is justified by the need to optimize account recovery and enhance the company's sustainability in an environment where a significant portion of customers rely on variable income, influenced by external factors. The main objective is to examine accounts receivable management through the analysis of credit and collection policies, as well as the evaluation of their impact on financial indicators. The adopted methodology combines a qualitative and quantitative approach, using interviews to understand collection strategies and financial analysis techniques, including indicators such as accounts receivable turnover and the average collection period. The results show a slight improvement in liquidity and progress in credit recovery, although risks persist due to the extension of payment terms and the lack of diversification in collection options. It is concluded that, while tracking strategies and customer classification based on delinquency risk have been implemented, collection efficiency remains a challenge, making it essential to strengthen the application of IFRS 9 and modernize management tools to reduce exposure to uncollectible accounts and improve the company's profitability. | es_ES |
| dc.description | The study on accounts receivable management at Artefacta's Baba branch during 2023 highlights challenges affecting its liquidity and financial stability. The issue arises from ineffective credit administration, which has led to an increase in overdue balances and compromised cash flow. This analysis is justified by the need to optimize account recovery and enhance the company's sustainability in an environment where a significant portion of customers rely on variable income, influenced by external factors. The main objective is to examine accounts receivable management through the analysis of credit and collection policies, as well as the evaluation of their impact on financial indicators. The adopted methodology combines a qualitative and quantitative approach, using interviews to understand collection strategies and financial analysis techniques, including indicators such as accounts receivable turnover and the average collection period. The results show a slight improvement in liquidity and progress in credit recovery, although risks persist due to the extension of payment terms and the lack of diversification in collection options. It is concluded that, while tracking strategies and customer classification based on delinquency risk have been implemented, collection efficiency remains a challenge, making it essential to strengthen the application of IFRS 9 and modernize management tools to reduce exposure to uncollectible accounts and improve the company's profitability. | es_ES |
| dc.description.abstract | El estudio sobre la gestión de cuentas por cobrar en la sucursal Baba de Artefacta durante el 2023 evidencia desafíos que afectan su liquidez y estabilidad financiera. La problemática surge de una administración ineficaz de los créditos otorgados, lo que ha generado un incremento en los saldos vencidos y ha comprometido el flujo de caja. Este análisis se justifica por la necesidad de optimizar la recuperación de cuentas y mejorar la sostenibilidad de la empresa en un entorno donde gran parte de los clientes dependen de ingresos variables, condicionados por factores externos. El objetivo principal es examinar la gestión de cuentas por cobrar mediante el análisis de políticas de crédito y cobranza, así como la evaluación de su impacto en los indicadores financieros. La metodología adoptada combina un enfoque cualitativo y cuantitativo, utilizando entrevistas para conocer las estrategias de cobranza y técnicas de análisis financiero, incluyendo indicadores como la rotación de cuentas por cobrar y el período promedio de cobro. Los resultados reflejan una ligera mejora en la liquidez y un avance en la recuperación de créditos, aunque persisten riesgos debido a la prolongación del plazo de pago y la falta de diversificación en las opciones de cobro. Se concluye que, si bien se han implementado estrategias de seguimiento y clasificación de clientes según su riesgo de mora, la eficiencia en la cobranza sigue siendo un reto, por lo que es esencial fortalecer la aplicación de la NIIF 9 y modernizar las herramientas de gestión para reducir la exposición a cuentas incobrables y mejorar la rentabilidad de la empresa. | es_ES |
| dc.format.extent | 49 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 | es_ES |
| dc.subject | Cobrar | es_ES |
| dc.subject | Políticas | es_ES |
| dc.subject | Cobranza | es_ES |
| dc.subject | Liquidez | es_ES |
| dc.subject.other | Contabilidad y Auditoría | es_ES |
| dc.title | Gestión de las cuentas por cobrar en la empresa Artefacta, sucursal Baba, en el período 2023. | es_ES |
| dc.type | bachelorThesis | es_ES |
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