Mostrar el registro sencillo del ítem
Cartera vencida del servicio de agua potable del GAD del cantón Ventanas del año 2022.
| dc.contributor.advisor | Remache Silva, Johanna Elizabeth | |
| dc.contributor.author | Rain Gil, Aranzha Millaray | |
| dc.date.accessioned | 2023-11-17T17:01:13Z | |
| dc.date.available | 2023-11-17T17:01:13Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15359 | |
| dc.description | In this case study, the issue of overdue accounts in the EP-Municipal Water and Sewerage Company of Ventanas Canton was addressed. The problem revolved around the high rate of delinquency among users of this service, resulting in outdated records due to deficiencies in debt collection management and the lack of precise references. The justification lay in the need to improve debt recovery efficiency because the overdue accounts affected the financial sustainability of the institution and had an impact on the quality of basic services provided. The general objective was to analyze the overdue accounts of the company in the year 2022, evaluating both accounts receivable and debt collection management. To achieve this, a mixed methodology was employed, including inductive and deductive methods, as well as research techniques such as interviews and surveys. The results revealed a marked difference between accounts receivable from previous years and those of the year 2022, with a significant increase in overdue accounts in the latter period, accounting for 75.86% of the total accounts receivable for water services. It was also identified that debt collection management had deficiencies, including the absence of an efficient system and issues with notifying users of pending amounts. The importance of training the personnel responsible for debt recovery was emphasized, and key processes such as notifications and legal actions were identified as strategies for addressing overdue accounts. | es_ES |
| dc.description | In this case study, the issue of overdue accounts in the EP-Municipal Water and Sewerage Company of Ventanas Canton was addressed. The problem revolved around the high rate of delinquency among users of this service, resulting in outdated records due to deficiencies in debt collection management and the lack of precise references. The justification lay in the need to improve debt recovery efficiency because the overdue accounts affected the financial sustainability of the institution and had an impact on the quality of basic services provided. The general objective was to analyze the overdue accounts of the company in the year 2022, evaluating both accounts receivable and debt collection management. To achieve this, a mixed methodology was employed, including inductive and deductive methods, as well as research techniques such as interviews and surveys. The results revealed a marked difference between accounts receivable from previous years and those of the year 2022, with a significant increase in overdue accounts in the latter period, accounting for 75.86% of the total accounts receivable for water services. It was also identified that debt collection management had deficiencies, including the absence of an efficient system and issues with notifying users of pending amounts. The importance of training the personnel responsible for debt recovery was emphasized, and key processes such as notifications and legal actions were identified as strategies for addressing overdue accounts. | es_ES |
| dc.description.abstract | En este estudio de caso, se abordó la problemática de la cartera vencida en la EP-Empresa Municipal de Agua Potable y Alcantarillado del Cantón Ventanas. El problema se centró en hacia la alta tasa de morosidad por parte de los usuarios de este servicio, lo que resultaba en catastros desactualizados debido a deficiencias en la gestión de cobranza y la falta de referencias precisas. La justificación radicó en la necesidad de mejorar la eficiencia en la recuperación de deudas, porque la cartera vencida afectaba la sustentabilidad financiera de la institución y repercutía en la calidad de los servicios básicos brindados. El objetivo general fue analizar la cartera vencida de la empresa en el año 2022, evaluando tanto las cuentas por cobrar como la gestión de cobranza. Para esto, se empleó una metodología mixta que incluyó métodos inductivos y deductivos, así como técnicas de investigación como entrevistas y encuestas. Los resultados revelaron una marcada diferencia entre las cuentas por cobrar de años anteriores y las del año 2022, con un aumento significativo de la cartera vencida en este último periodo, representando el 75.86% del total de cuentas por cobrar de agua potable. También se identificó que la gestión de cuentas por cobrar presentaba deficiencias, incluyendo la falta de un sistema eficiente y problemas en la notificación de montos pendientes. Se resaltó la importancia de capacitar al personal encargado de la recuperación de cartera y se identificaron procesos clave, como las notificaciones y los juicios legales, como estrategias para la cartera vencida. | es_ES |
| dc.format.extent | 56 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 | Gestión | es_ES |
| dc.subject | Cartera Vencida | es_ES |
| dc.subject | Alcantarillado | es_ES |
| dc.subject | Cobranza | es_ES |
| dc.subject | Tributaria | es_ES |
| dc.title | Cartera vencida del servicio de agua potable del GAD del cantón Ventanas del año 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