Manejo de crédito a los clientes y su incidencia en el cumplimiento del presupuesto de ventas de la empresa Textiles Jhonatex

Abstract

This research project studies how the granting of credit to customers directly affects the sales budget of an industrial company. Well, this depends on the entity fulfills its obligations to third parties and also improve profit. This study was made in Textiles Jhonatex city of Ambato, a median industry dedicated to the manufacture of knitted fabric for making clothing. It has a wide variety of models and colors of high quality looms for national distribution, competing with large local and foreign industries. The great competition textiles experienced forced companies engaged in this sector to ease the lending direct to their customers in order to cover as many market has. But these decisions have caused many times the client has not been analyzed technically to grant credit and therefore has complicated the collection of these accounts directly affecting the fulfillment of sales budget is what determines us costs and expenses we must meet in order to function normally and meet the objectives. This paper deals with the problems caused by not efficiently provide loans to customers increasing the risk of collection and maintaining compliance with the budget controlled sales without having to seek external funding that commits us to make additional payments for unnecessary financial costs . The project aims to give some solutions that benefit the efficiency in lending at low risk and to enable the company to meet its obligations and have sufficient liquidity for financial development.