Análisis de las cuentas por cobrar e implementación de políticas de cobro a la Empresa A&A Electrodomésticos de la ciudad de Loja en el período 2017

The title of this thesis work “ANALYSIS OF ACCOUNTS RECEIVABLE AND IMPLEMENTATION OF COLLECTION POLICIES TO THE COMPANY A&A ELECTRODOMÉSTICOS DE LA CIUDAD DE LOJA IN THE PERIOD 2017”, was carried out with the purpose of improving credit and collection management, as well as the execution of policies that allow to correct the previous processes carried out, for the appropriate and opportune decision making of the owner of the company. The methodology used in the thesis work, began with the execution of the vertical analysis to know the financial and economic structure of the business management, the analysis of the accounts receivable was performed in which the value of the total sales of the 2017, obtaining the percentage of cash and credit sales, the level of credit recovery, the calculation was proposed for the provision of uncollectible accounts with their respective accounting entries using the company's account plan, the processes of evaluation were evaluated. credit and collection through financial indicators in order to determine the level of liquidity, activity and profitability, then the procedures and credit policies were raised through the Scoring model of the 5c credit and flowcharts with the steps of activities to continue with the purpose of taking corrective measures in portfolio recovery. It was concluded that the company A&A Appliances does not have a model that qualifies the 5c of the credit that are the character, capital, ability to pay, collateral and conditions that guarantee the efficiency of these processes and improve business management. It is recommended that the owner of the company create a credit and collection department, hire trained personnel who have experience in the recovery of portfolio and relevant processes that should be followed when making a credit sale, periodically review customer charges and make the phone call in case of delay. Likewise, it is suggested to comply with the policies established in the company with all clients without considering any type of link.

• Autor principal: Maldonado Carrión, Katherine Cecibel (author)
• Formato: bachelorThesis
• Lenguaje: spa
• Publicado: 2019
• Materias: CONTABILIDAD Y AUDITORIA; CUENTAS POR COBRAR; POLÍTICAS DE COBRO; ESTADOS FINANCIEROS
• Acceso en línea: http://dspace.unl.edu.ec/jspui/handle/123456789/22276