Contabilidad y Auditoría

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Subject: search.filters.subject.GESTIÓN DE COBRANZAS

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Now showing 1 - 9 of 9
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    La gestión de cobranzas y la cartera vencida del Gobierno Autónomo Descentralizado Municipal del Cantón Cevallos provincia de Tungurahua en el año 2015
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-05) Cunalema Dias, Edwin Xavier; DT - Moscoso Córdova, Jeanette Lorena
    In the present analysis, a study is carried out on collection management in the Cevallos Municipal Decentralized Autonomous Government, and how it affects the past due portfolio, one of the problems that was evidenced in the analysis is that it is not Properly applying the collection processes, in addition to not having internal guidelines of flexible collection to the taxpayers and therefore there is no recovery of the portfolio, as opposed to decreasing the portfolio this increases. This set of factors means that the institution does not manage to optimally collect the values that are in the past due portfolio. Within the proposal was developed the design of a flow chart for better management of the collection process, through the establishment of internal guidelines that will reduce the index of the poor recovery of the portfolio and also the design of a manual of functions directed to the Treasury department; Where the municipal treasurer and two officials in charge of collecting the money in terms of taxes, fees and contributions (collectors) perform this function to the benefit of the entity and make effective the fulfillment of the service to the community in the priority needs.
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    La gestión de cobranzas y su incidencia en la liquidez de la empresa SPEEDYCOM Cía. Ltda., de la ciudad de Ambato.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera., 2014-12) Navarrete Solís, Johanna Andrea; DT - Ortíz Coloma, Hernán Paúl
    Liquidity indicator, requires companies overall design of appropriate policies and strategies for their normal development. To Speedycom have a manual collection management to serve and tool to optimize handling accounts receivable, based on the behavior of the sources of income from payments for internet service will allow the needs of solvency, as well as answerable to the duties to others when required. Ente research and action there is an ongoing interaction, the action is a source of knowledge and research becomes a transformative action, collection management to be effective, must take into account aspects such as contact, communication and environment These aspects produce business information that must be well managed to produce effectiveness in the management undertaken. In this paper the degree of influence of collection management and liquidity of the organization is assessed, determines the root causes of illiquidity and the company implements the creation of a billing department in conjunction with the manual functions and responsibilities, in order to correct and minimize the risk that the levels of liquidity of the company relate.
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    La gestión de cobranzas y su incidencia en la rentabilidad de la empresa comercial la GANGA de la ciudad de Ambato.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Ingeniería Financiera., 2014-03) Bucheli Mayorga, Priscila Monserrath; DT - Espinosa Pinos, Carlos Alberto
    This paper consists of two stages: research and proposal. The first of these starts from identifying the problem to its root causes and effects as well as the contextualization is the description macro, meso and micro issues inductively from the general to the particular, analyzing how it relates collection management to profitability in this store LA GANGA got to the formulation of research objectives derived from the behavior of each. There is also the need to create a structure of philosophical, legal and theoretical support for research has no setbacks in subsequent hypothesis testing, the same that could make the application of the chi-square estimator, Suggested investigatory processes with discrete variables whose observed sample are the workforce of the entity to which it surveyed, and their responses were analyzed with very foundations of descriptive statistics, culminating with this meeting research goals. The second stage includes the development of the technical solution from the viewpoint of knowledge of financial engineering career can be a negative situation or problem described above, this form of re structured the credit and collection process, starting from the debugging which currently has the authority, in order to increase profitability and sustainability in order to give the operations in the long term.
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    Gestión de cobranzas y la liquidez de la empresa RECTIMA de la ciudad de Ambato.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2014-10) Ortiz Román, Ana Raquel; DT - Viera Vasco, Fabricio Oswaldo
    The present research makes an analysis on Collection Management and Liquidity of the company RECTIMA city of Ambato. Once detected the problem through research field we proceed to the construction of the theoretical framework, recording the history prior to this research, then, properly substantiate the research variables, based on information gathered from books, pamphlets, magazines, and the Internet, in which a hypothesis is posed: "the collection management affects the liquidity of the company RECTIMA city of Ambato." Once established research methodology appropriate tools to process information which serves to make the quantitative and qualitative analysis of the variables investigated, proceeding to statistically analyze the data, and may establish relevant conclusions and recommendations are made. Depending on what is revealed by the investigation proceeds to raise a Proposed Solution: Implementing processes, policies and procedures of credit and collections for proper decision-making and management in the company RECTIMA.
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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.
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    La gestión de cobranzas y la cartera vencida del Gobierno Autónomo Descentralizado Municipal de Cevallos.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2015-10) Muñoz Panimboza, Fernanda Maricela; DT - Paredes Paredes, Eduardo Antonio
    Work Qualification bearing the theme "Collection management and NPLs Decentralized Autonomous Government Municipal of Cevallos" correlational research applied to determine the degree of relationship between the variables objects of study and measure their behavior and as well as the grounds for the reactions to thereby determine the situations that give rise to breach of budgetary implementation. The study presents a descriptive research because the subcategories of each variable are widely detailing a qualitative and quantitative approach where qualitative method identifies the salient features of the variables was used. Meanwhile the quantitative method allows numerically measure the relationship between variables and the different results obtained in the investigation; the type of model used was the critical propositive, since it emphasizes the objective measurement of the elements, empirical proof and generalization of the results, for the collection of information the survey and observation was applied, and subsequently A statistical analysis of the scope of the results was performed. Chi square test was performed to test the hypothesis and observe the relationship between variables with 95% confidence level. The analytical methodology was used to achieve the objectives in order to assess the relationship between the causes and effects of the research problem. The results obtained and the conclusions that could reach show the direct relationship between the management of collections and past due loans where the main findings focus on taxpayers do not cancel each year their taxes, since not possess adequate information on the value of their assets nor tax benefits of prompt payment and also their financial resources are low. The GAD has not established guidelines that allow collections obtain an effective solution to reduce the level of nonperforming loans, this is why it is proposed to develop a collection management model that supports the collection of nonperforming legally due.
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    Gestión de cobranzas y el nivel de morosidad en PETROLCENTRO petróleos del Centro C.A.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2015-05) Jerez Llamuca, Víctor Hugo; DT - Caiza Lizano, José Esteban
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    La cartera vencida y su incidencia en la rentabilidad de la Cooperativa de Ahorro y Crédito Nuevo País del cantón Ambato en el año 2013.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2015-04) Bayas Gualle, Lucila Gabriela; DT - Coello Gómez, Gladys
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    "El control interno en la comercialización de pólizas de seguros de vehículos livianos como factor clave en la gestión de cobranzas en Sweden Compañía de Seguros y Reaseguros S.A.".
    (2014) Martínez Mesías, Ramiro Fernando
    En el amplio mundo de los negocios existe un sector financiero en el cual el consumidor tiene que recurrir para salvaguardar sus bienes, en especial el de su vehículo, este campo de servicios corresponde a los Seguros.Las empresas de seguros al igual que otras empresas presentan infinidad de problemas administrativos, económicos, sociales, etc.. Uno de ellos es la morosidad de su cartera, ya que es importante el de disponer una buena gestión para disponer de un elevado capital de trabajo que permita proteger a los asegurados ante un posible evento de riesgo que se presente.Con este antecedente, se elabora el presente trabajo investigativo enfocado en una correcta gestión de riesgos lo que permitirá un adecuado control interno de la gestión comercial con miras a tener una eficiente gestión de cobranzas.Partiendo de este aspecto, se desarrolla la propuesta en la cual los colaboradores, los asesores de seguros y los clientes tienen que cumplir con determinados requisitos para que puedan obtener una póliza de seguros de vehículo liviano. Los ejecutivos comerciales serán los encargados de seguir ciertos pasos con miras a guiar a los asesores a comercializar contratos de seguros, esto se verá reflejado en los flujogramas de los subprocesos de la gestión comercial. Adicionalmente, y bajo esta estructura inicial, es necesario establecer procedimientos de control para la gestión de cobranzas.Para entender con claridad lo descrito anteriormente, es indispensable conocer el mapa de procesos de la organización, el que representa una especie de organigrama de procesos. En él se encuentran todos los procesos y subprocesos que puede tener la compañía. Abarca también los objetivos, procedimientos, políticas, responsables, formularios y registros controlados, además de los indicadores de gestión, que forman parte de la evaluación de la propuesta, los que deben tener un responsable de administrarlos, un límite de control, una periodicidad de presentación y su función dentro de la compañía.