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Las cuentas por cobrar y el ingreso corriente del Cuerpo de Bomberos del cantón Montalvo durante los períodos 2022 y 2023.
dc.contributor.advisor | Avilez Merino, Rosa de Las Mercedes | |
dc.contributor.author | Cajilema Pilamunga, Narcisa De Jesús | |
dc.date.accessioned | 2024-09-03T15:57:03Z | |
dc.date.available | 2024-09-03T15:57:03Z | |
dc.date.issued | 2024 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/17141 | |
dc.description | During the periods of 2022 and 2023, the management of accounts receivable and current income of the Fire Department of Montalvo Canton reveals significant challenges. Accounts receivable, reflecting liquidity and economic performance, are essential to maintaining the institution's operations. Current income, crucial for covering operating expenses, ensures the continuity of essential services to the community. Lack of follow-up in debt recovery, resistance to payment from some clients, and communication issues with delinquents emerge as causes of delinquency, highlighting the need for corrective measures. Recommendations include investment in technological resources for efficient management, staff training in collection techniques, and improvement of communication with clients. Horizontal analysis of current income shows a downward trend in all main sources, raising concerns about future financial challenges. In conclusion, it is imperative to effectively address delinquency and improve financial management to ensure the sustainability of the Montalvo Fire Department and its ability to serve the community. | es_ES |
dc.description | During the periods of 2022 and 2023, the management of accounts receivable and current income of the Fire Department of Montalvo Canton reveals significant challenges. Accounts receivable, reflecting liquidity and economic performance, are essential to maintaining the institution's operations. Current income, crucial for covering operating expenses, ensures the continuity of essential services to the community. Lack of follow-up in debt recovery, resistance to payment from some clients, and communication issues with delinquents emerge as causes of delinquency, highlighting the need for corrective measures. Recommendations include investment in technological resources for efficient management, staff training in collection techniques, and improvement of communication with clients. Horizontal analysis of current income shows a downward trend in all main sources, raising concerns about future financial challenges. In conclusion, it is imperative to effectively address delinquency and improve financial management to ensure the sustainability of the Montalvo Fire Department and its ability to serve the community. | es_ES |
dc.description.abstract | Durante los períodos 2022 y 2023, la Gestión de Cuentas por Cobrar y el Ingreso Corriente del Cuerpo de Bomberos del Cantón Montalvo revela desafíos importantes. Las Cuentas por Cobrar, reflejo de la liquidez y rendimiento económico, son esenciales para mantener la operatividad de la institución. Los Ingresos Corrientes, primordiales para sufragar gastos operativos, garantizan la continuidad de servicios esenciales a la comunidad. La falta de seguimiento en la recuperación de deudas, la resistencia al pago de algunos clientes y problemas de comunicación con morosos emergen como causas de morosidad, subrayando la necesidad de medidas correctivas. Recomendaciones incluyen la inversión en recursos tecnológicos para gestión eficiente, capacitación del personal en técnicas de cobranza y mejora de la comunicación con clientes. El análisis horizontal de ingresos corrientes muestra una tendencia a la baja en todas las fuentes principales, lo que plantea preocupaciones sobre desafíos financieros futuros. En conclusión, es imperativo abordar eficazmente la morosidad y mejorar la gestión financiera para garantizar la sostenibilidad del Cuerpo de Bomberos de Montalvo y su capacidad para servir a la comunidad. | es_ES |
dc.format.extent | 43 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 | Ingreso corriente | es_ES |
dc.subject | Gestión financiera | es_ES |
dc.subject | Morosidad | es_ES |
dc.subject | Eficacia | es_ES |
dc.title | Las cuentas por cobrar y el ingreso corriente del Cuerpo de Bomberos del cantón Montalvo durante los períodos 2022 y 2023. | es_ES |
dc.type | bachelorThesis | es_ES |