Contabilidad y Auditoría

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    El proceso de crédito y la liquidez de la empresa PROMOTEX.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera., 2015-12) Galarza Amancha, Alexandra Carolina; DT - Jimenez Estrella, Patricia Paola
    All credit granted becomes an account receivable generated collection costs and usually are not taken into account by the employer who seeks to place its product on the market often without considering the financial risk that the operations inadequate credit and collection could generate for the company. Without a risk assessment to identify likelihood and impact of a long-term loan granted at a time and not related to accounts payable in the short term, it ends up generating uncertainty and a low level of trust from suppliers and creditors. Information about liquidity and solvency of a company's ability to predict an organization like PROMOTEX, It has to meet its financial commitments as these fall due. Characterizing the credit policies, rules and procedures will prevent defaults customers have delayed financial transactions and bad customers primarily causing economic losses. Characterizing the credit policies, rules and procedures will prevent defaults customers have delayed financial transactions and bad customers primarily causing economic losses. Still important to have a high level of turnover; collect more primary is held for sale, since it may have a loss for the full cost of product sold. It is recommended that companies whose credit sales factor implement an active receivables management as a principle of financial policy to economic growth.