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Análisis de cuentas por cobrar del Comercial Chávez Carrera Pronaca del cantón Caluma
dc.contributor.advisor | Cadena Piedrahita, Luisana Olinda | |
dc.contributor.author | Chico Rivera, Lady Abigail | |
dc.date.accessioned | 2021-06-13T18:33:57Z | |
dc.date.available | 2021-06-13T18:33:57Z | |
dc.date.issued | 2021 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/9732 | |
dc.description | This case study is called Accounts Receivable Analysis of the Commercial Chávez Carrera Pronaca of the Cantón Caluma, a commercial whose nature of business is based on the commercialization of waste and residues to feed animals among others, including agricultural raw materials. The commercial provides credits to its clients as a marketing strategy that companies have to encourage the purchase of products from other people, with the aim of increasing their sales. The central problem of this report lies in the control of collection of accounts receivable from clients, in addition to the lack of advice from the accountant to the owner of the commercial in accounting and economic matters, especially on the management of the client portfolio and how to control the growth of debts to the company. It was determined that the sub-line of research to apply will be Financial, tax and social commitment management. | es_ES |
dc.description | This case study is called Accounts Receivable Analysis of the Commercial Chávez Carrera Pronaca of the Cantón Caluma, a commercial whose nature of business is based on the commercialization of waste and residues to feed animals among others, including agricultural raw materials. The commercial provides credits to its clients as a marketing strategy that companies have to encourage the purchase of products from other people, with the aim of increasing their sales. The central problem of this report lies in the control of collection of accounts receivable from clients, in addition to the lack of advice from the accountant to the owner of the commercial in accounting and economic matters, especially on the management of the client portfolio and how to control the growth of debts to the company. It was determined that the sub-line of research to apply will be Financial, tax and social commitment management. | es_ES |
dc.description.abstract | El presente estudio de caso se denomina Análisis de Cuentas por Cobrar del Comercial Chávez Carrera Pronaca del Cantón Caluma, comercial cuya naturaleza de negocio se basa en la comercialización de desechos y residuos para alimentar a los animales entre otros, incluyendo materias primas agrarias. El comercial brinda créditos a sus clientes como una estrategia de marketing que poseen las empresas para incentivar la compra de productos a otras personas, con el objetivo de incrementar sus ventas. El problema central del presente informe recae en el control de cobranza de las cuentas por cobrar a los clientes, además de la falta de asesoramiento por parte del contador al propietario del comercial en temas contables y económicos, especialmente sobre el manejo de la cartera de clientes y como controlar el crecimiento de las deudas hacia la empresa. Se determinó que la sub-línea de investigación para aplicar será Gestión financiera, tributaria y compromiso social. | es_ES |
dc.format.extent | 31 p. | es_ES |
dc.language.iso | es | es_ES |
dc.publisher | BABAHOYO: UTB, 2021 | 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 | Contable | es_ES |
dc.subject | Control | es_ES |
dc.subject | Asesoramiento | es_ES |
dc.subject | Créditos | es_ES |
dc.title | Análisis de cuentas por cobrar del Comercial Chávez Carrera Pronaca del cantón Caluma | es_ES |
dc.type | bachelorThesis | es_ES |