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Gestión de cuentas y documentos por pagar en la Empresa Colbapi. S.A de la ciudad de Babahoyo, períodos 2021 y 2022.
| dc.contributor.advisor | Parrales Carvajal, Martín | |
| dc.contributor.author | Murillo Pinto, Anthony Andrés | |
| dc.date.accessioned | 2024-03-21T18:43:26Z | |
| dc.date.available | 2024-03-21T18:43:26Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15764 | |
| dc.description | This case study is based on the management of accounts and documents payable in the company COLBAPI. S.A of the city of Babahoyo, periods 2021 and 2022, the same one that is related to the line of research Financial, administrative, tax, audit and control management, and is contextualized in the sub-line of Audit and control, because the company is dedicated to the marketing of hardware products; The work was carried out with the objective of determining the effectiveness of the process and use of accounts and documents payable in the periods 2021 and 2022. For the development of the case study it was necessary to use two paradigmatic modalities such as qualitative and quantitative accompanied by the types field, bibliographic and descriptive research. In addition, synthetic and inductive methods were applied, as well as survey, interview and documentary analysis techniques with their respective instruments: interview guide, survey questionnaire and financial ratios. This allowed obtaining the results that were expressed in their respective section. Therefore, the study concludes that the current accounts and documents payable category experienced a positive variation because the company purchased more products through financing, the accounts payable turnover increased in 2022, the company took 193 days to cancel their obligations, and the main advantages and disadvantages of the application of financial leverage is the increase in benefits and risk of failing to comply with obligations. | es_ES |
| dc.description | This case study is based on the management of accounts and documents payable in the company COLBAPI. S.A of the city of Babahoyo, periods 2021 and 2022, the same one that is related to the line of research Financial, administrative, tax, audit and control management, and is contextualized in the sub-line of Audit and control, because the company is dedicated to the marketing of hardware products; The work was carried out with the objective of determining the effectiveness of the process and use of accounts and documents payable in the periods 2021 and 2022. For the development of the case study it was necessary to use two paradigmatic modalities such as qualitative and quantitative accompanied by the types field, bibliographic and descriptive research. In addition, synthetic and inductive methods were applied, as well as survey, interview and documentary analysis techniques with their respective instruments: interview guide, survey questionnaire and financial ratios. This allowed obtaining the results that were expressed in their respective section. Therefore, the study concludes that the current accounts and documents payable category experienced a positive variation because the company purchased more products through financing, the accounts payable turnover increased in 2022, the company took 193 days to cancel their obligations, and the main advantages and disadvantages of the application of financial leverage is the increase in benefits and risk of failing to comply with obligations. | es_ES |
| dc.description.abstract | El presente estudio de caso se basa en la gestión de cuentas y documentos por pagar en la empresa COLBAPI. S.A de la ciudad de Babahoyo, períodos 2021 y 2022, el mismo que se relaciona con la línea de investigación Gestión financiera, administrativa, tributaria, auditoría y control, y se contextualiza en la sub línea de Auditoría y control, debido a que la empresa se dedica a la comercialización de productos ferreteros; el trabajo fue realizado con el objetivo de determinar la efectividad del proceso y uso de cuentas y documentos por pagar en los períodos 2021 y 2022. Para el desarrollo del estudio de caso fue necesario emplear dos modalidades paradigmáticas como la cualitativa y cuantitativa acompañadas de los tipos de investigación de campo, bibliográfica y descriptiva. Además, se aplicó los métodos sintético e inductivo, así como las técnicas de encuesta, entrevista y análisis documental con sus respectivos instrumentos: guía de entrevista, cuestionario de encuesta y razones financieras. Esto permitió la obtención de los resultados que fueron expresados en su respectiva sección. Por lo tanto, el estudio concluye que el rubro cuentas y documentos por pagar corriente experimentó una variación positiva debido a que la empresa compró más de productos a través del financiamiento, la rotación de cuentas por pagar incrementó en el 2022, la empresa tardó 193 días para cancelar sus obligaciones, y las principales ventajas y desventajas de la aplicación del apalancamiento financiero es el incremento de beneficios y riesgo de incumplir con las obligaciones. | es_ES |
| dc.format.extent | 46 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2024 | 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 | Gestión de cuentas por pagar | es_ES |
| dc.subject | Control | es_ES |
| dc.subject | Razones financieras | es_ES |
| dc.subject | Análisis financiero | es_ES |
| dc.title | Gestión de cuentas y documentos por pagar en la Empresa Colbapi. S.A de la ciudad de Babahoyo, períodos 2021 y 2022. | es_ES |
| dc.type | bachelorThesis | es_ES |
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