Contabilidad y Auditoria

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

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Subject: search.filters.subject.PROCESO DE COBRANZA

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Now showing 1 - 4 of 4
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    Los procesos de cobranzas y su incidencia en la rentabilidad de la Cooperativa de Ahorro y Crédito Coorcotopaxi Ltda., en el primer semestre del año 2016
    (2017-10) Ainaguano Pacari, Jenny Fernanda; DT - Caiza Lizano, José Esteban
    El presento proyecto de investigación tiene como propósito fundamental responder al problema detectado, el mismo que es: “El deficiente proceso de cobranza, provoca un incremento de la cartera vencida, causando una baja rentabilidad de la Cooperativa de Ahorro y Crédito Coorcotopaxi Ltda., en el primer semestre del año 2016.”, puesto que determinar o mantener un bajo nivel de la cartera vencida constituye una base fundamental para el desarrollo económico de la institución, dentro de este contexto, la elaboración de un manual de proceso de cobranza en el cual se delimiten estrategias, herramientas y técnicas para que los gestores de cobranza desarrollen sus actividades eficientemente para el cumplimiento de los objetivos. Uno de los fines que se busca con esto es minimizar los costos en que incurre la institución cuando un socio no paga a tiempo su obligación, y por otra parte se busca contribuir a la gestión administrativa y gestión de los recursos, al contar con un manual de proceso de cobranza que nos ayude en la determinación de las actividades que deben seguir, guiando a todo el personal de cobros, al aplicar el manual en el departamento de cobranza hará que su desempeño sea eficiente y eficaz.
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    Los sistemas de control interno en el proceso de cobranza y la liquidez de ALQUIMIASOFT S.A. Ambato
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-09) Becerra Pazos, Mayra Lessette; DT - Ortiz Román, Hermel David
    The present case analysis seeks to establish the relationship that exists between the collection process and liquidity in ALQUIMIASOFT S.A. Through the application of the COSO I methodology through internal control questionnaires, ideal for process controls, and the analysis of the financial statements through the obtaining of liquidity indicators, it was possible to establish shortcomings in the collection procedures of the clients that caused immediate liquidity to be at 0.50 this year and declining despite having general liquidity and an acid test value above market values (3.70 and 2.84 respectively). Failures in the operability of the system that they use either due to malpractice of management or problems in the programming that gave inconsistent data to work could be verified additionally. Finally it was possible applied a COSO I analysis with proposed solutions to each of the elements studied in which there were shortcomings in the collection department. Each procedure, including the collection process, is detailed for each COSO I element, providing an integral solution to the problems encountered, where even valid formats for completing the procedures have been included.
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    La Gestión Gerencial en el proceso de cobranza y la rentabilidad en la empresa distribuidora de productos de consumo masivo Representaciones J. Leonardo Soria C. A., de la ciudad de Ambato
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-09) Amancha Solís, Christian Marcelo; DT - Sánchez Herrera, Bertha Jeaneth
    In this analysis is carried out a study to the process of collection of the company representations J. Leonardo Soria C. A., and how affects the profitability, the problem that could be observed during all the analysis is the lack of implementation of the rules laid down by the financial management at the time of grant and maintain a follow-up to the process of collection of a credit. Similarly, there is a problem external to the company who are the customers, since through the completed survey collection managers knew manifest mostly when clients make the collection to demonstrate many obstacles for the payment and this makes their work difficult. It is for this reason that the solution proposal was focused on both problems, through the correct application of internal processes handled by the company and that in turn, are met effectively, in addition to managing the situation with each of its clients. Within the proposal has led to a preliminary analysis of how to combat all these conflicts, and was demonstrated when applied in the path of a seller, since it met all the processes governing the company and held the process of collection in an effective and efficient manner. Training to all vendors was great reception as were presented with a manual of how to lead to the adverse situation and achieve recovery.
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    La auditoría de gestión al proceso de cobranza y su incidencia en la rentabilidad del Banco Nacional de Fomento sucursal Machachi en el año 2012.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría. Semipresencial., 2014-11) Vásquez Guanochanga, Teresa Belén; DT - Paredes Paredes, Eduardo Antonio