Cuentas por cobrar de la empresa Best-Quality-Fruit S.A. de la ciudad de Guayaquil en el periodo 2021-2022.

The case study of Best-Quality-Fruit S.A. analyzes the management of its accounts receivable during the 2021-2022 period, in a context where the company faces challenges in managing these assets. The justification for the study lies in the importance of maintaining efficient control of accounts receivable to ensure financial stability and competitiveness in the market. The objective of the research is to evaluate the efficiency of the company's credit and collection policies, determining the impact of accounts receivable on liquidity. The methodology employed includes a mixed approach, combining a documentary review of financial statements and the use of specific financial indicators to analyze the behavior of accounts receivable. The results reveal a significant increase in the values of accounts receivable, with a 60.30% variation in the total accounts and receivables between 2021 and 2022, reflecting an expansion in the credit base granted to customers. However, financial indicators show a decrease in the efficiency of collection management, with an increase in the average collection period from 120.43 days to 137.29 days. These conclusions suggest that, although the company has actively managed its credit policies, it is necessary to improve the efficiency in credit recovery to optimize liquidity and ensure long-term financial stability.

• Autor principal: Salazar Vera, Milena Narcisa (author)
• Format: bachelorThesis
• Publicat: 2024
• Matèries: Gestión; Indicadores; Cuentas; Liquidez; Rotación; Contabilidad y Auditoría
• Accés en línia: http://dspace.utb.edu.ec/handle/49000/17264