Mostrar el registro sencillo del ítem
Cuentas por cobrar del comercial franklin de la ciudad de Babahoyo durante el 2021 – 2022.
| dc.contributor.advisor | Garofalo Velasco, Darly Agnelio | |
| dc.contributor.author | España Valle, Andy Iván | |
| dc.date.accessioned | 2023-11-12T03:52:00Z | |
| dc.date.available | 2023-11-12T03:52:00Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15196 | |
| dc.description | The present case study with the theme "Accounts receivable from the Franklin commercial located in the city of Babahoyo in the period 2021 - 2022", aims to analyze the accounts receivable and their impact on liquidity through the financial information of the company in order to determine the weight of accounts receivable from the commercial through horizontal analysis, identify the liquidity index that it has and emphasize the importance of carrying out a correct management of this item, and the recovery of the portfolio so that customer indebtedness does not continue to grow. In the development of the research, the theoretical bases related to accounts receivable, credit, credit sales, financial indicators and horizontal analysis were examined; this information was essential for the preparation of the results. Qualitative and quantitative approaches were used, in addition, the inductive-deductive method and the interview were used as a research tool, which allowed us to see how the commercial is affected by the increase in the portfolio and the absence of credit policies. From the results of the case study it was possible to demonstrate that the company does not have effective control over the credit portfolio, because compliance with customer payments is not verified, which leads to an increase in the delinquency level. | es_ES |
| dc.description | The present case study with the theme "Accounts receivable from the Franklin commercial located in the city of Babahoyo in the period 2021 - 2022", aims to analyze the accounts receivable and their impact on liquidity through the financial information of the company in order to determine the weight of accounts receivable from the commercial through horizontal analysis, identify the liquidity index that it has and emphasize the importance of carrying out a correct management of this item, and the recovery of the portfolio so that customer indebtedness does not continue to grow. In the development of the research, the theoretical bases related to accounts receivable, credit, credit sales, financial indicators and horizontal analysis were examined; this information was essential for the preparation of the results. Qualitative and quantitative approaches were used, in addition, the inductive-deductive method and the interview were used as a research tool, which allowed us to see how the commercial is affected by the increase in the portfolio and the absence of credit policies. From the results of the case study it was possible to demonstrate that the company does not have effective control over the credit portfolio, because compliance with customer payments is not verified, which leads to an increase in the delinquency level. | es_ES |
| dc.description.abstract | El presente estudio de caso con el tema “ Cuentas por cobrar del comercial franklin de la ciudad de Babahoyo durante el 2021 - 2022”, tiene como objetivo analizar las cuentas por cobrar y su afectación en la liquidez a través de la información financiera de la empresa con la finalidad de determinar el peso de las cuentas por cobrar del comercial a través del análisis horizontal, identificar el índice de liquidez que posee y enfatizar la importancia de realizar una correcta gestión de este rubro, y la recuperación de la cartera para que el endeudamiento de los clientes no siga creciendo. En el desarrollo de la investigación se examinaron las bases teóricas relacionadas con las cuentas por cobrar, crédito, ventas a crédito, indicadores financieros y análisis horizontal, dicha información fue indispensable para la elaboración de los resultados. Se utilizó enfoques cualitativos y cuantitativos, además se empleó el método inductivo-deductivo y la entrevista como herramienta de investigación, lo mismo que permitió ver cómo el comercial se ve afectado por el aumento de la cartera y de la ausencia de políticas crediticias. De los resultados del estudio de caso se pudo demostrar que la empresa no tiene un control efectivo sobre la cartera de crédito, debido a que, no se verifica el cumplimiento de los pagos de los clientes, lo que conlleva a un aumento en el nivel morosidad. | es_ES |
| dc.format.extent | 41 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2023 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Cuentas por cobrar | es_ES |
| dc.subject | Crédito | es_ES |
| dc.subject | Liquidez | es_ES |
| dc.subject | Políticas crediticias | es_ES |
| dc.title | Cuentas por cobrar del comercial franklin de la ciudad de Babahoyo durante el 2021 – 2022. | es_ES |
| dc.type | bachelorThesis | es_ES |
Ficheros en el ítem
Este ítem aparece en la(s) siguiente(s) colección(ones)
Excepto si se señala otra cosa, la licencia del ítem se describe como Atribución-NoComercial-SinDerivadas 3.0 Ecuador