Contabilidad y Auditoria

Permanent URI for this collectionhttp://repositorio.uta.edu.ec/handle/123456789/985

Browse

Has files: YesSubject: search.filters.subject.GESTIÓN DE COBROS

Search Results

Now showing 1 - 3 of 3
  • No Thumbnail Available
    Item
    Gestión de cobros y la liquidez de la empresa ACT Consultores
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-11) Michelena Díaz, Pablo Andrés; DT - Salazar Mejía, César Augusto
    This research is conducted to the Collection Management and Liquidity in the company ACT Consultores (located in Ambato city Ecuador) in order to analyze the collection management and their impact on liquidity seeking to establish mechanisms to improve the actual economic situation of the company. It is necessary to consider that ACT Consultores has had liquidity difficulties as a result of poor management fees generating the current problems preventing and restricting the normal business growth that management expects it. To achieve the objectives, has been used the propositional model which critical research to find and propose a practical and timely solution that will help to improve the current situation. It should be noted that this research analyzes the causes of the problem through information gathered from both the staff working in the company and accounting information, management, control processes, etc. internally generated allowing a better understanding of the research problem and thus facilitating decision-making that will help improve the collection management. After a thorough analysis has been reached several conclusions among the main are: the lack of clear and defined policies with respect to the lending to the customers causing uncertainty in the proper procedure that must be followed by the responsible of these functions; Another conclusion is about the monthly targets for reducing nonperforming loans which have not been established which would help to minimize the most of this accounting line. As the purpose of the research mentioned above has been seeking a solution to the problem so in the last chapter recommended for management of ACT Consultores it is considered the implementation of a proposal in order to support the improving of the company, which consists of detailed policies and procedures for granting credit both to debt collection also has made a comparative table which is detailed and compared with existing policies and the new ones to implement.
  • No Thumbnail Available
    Item
    Gestión de cobros y la liquidez de la empresa FAMESA.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2014-12) Moreno Cobo, Johanna Estefanía; DT - Salazar Mejia, Cesar Augusto
  • No Thumbnail Available
    Item
    Políticas de cobranza de pensiones escolares y la liquidez del centro de educación básica bilingüe particular “NUEVA ESPERANZA” de la ciudad de Ambato..
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría. Semipresencial., 2015-04) Altamirano Mejía, Macarena Alejandra; DT - Jordán, Diego