Contabilidad y Auditoria

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Recuperación de cartera y liquidez en FERSAMAX S.A.
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-11) Sarabia Rugel, Karen Viviana; DT - Sánchez Sánchez, Rubén Mauricio
Actually many companies choose to seek additional mechanisms that enable them to improve their sales and increase profits. One of these mechanisms is to give direct loans to customers especially those who do not usually use methods such as credit cards or checks. However, lending requires additional efforts and time to collect the customer information and then to track portfolio, a situation that could result in a risk of nonpayment should not perform well recovery procedures for collection of well values receivable. In fact, portfolio recovery processes are vital for any company that provides credit, for financial and commercial business, and especially the liquidity can be severely affected if the assets are not collected at time. This paper bases its research on the impact of recovery on liquidity portfolio of FERSAMAX S.A. through quantitative procedures supported by statistics testing’s of which may emerge some conclusions to give ways of solution to the problems focused on the company and will make better decisions about sales and how to proceed with its loan portfolio.