La gestión de cobranzas y la cartera vencida del Gobierno Autónomo Descentralizado Municipal de Cevallos.

Abstract

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.