Cuentas por cobrar Del Gobierno Autónomo Descentralizado Municipal del cantón Durán durante el periodo 2023.

The case study was developed in the Municipal Decentralized Autonomous Government of the Duran canton, where the behavior of the institution's accounts receivable was investigated, due to the fact that in 2023 the values pending collection increased significantly; situation that affects the finances of the institution and compromises the development of plans, programs, activities or works for the benefit of the locality. For this reason, the research objective was to evaluate the accounts receivable of the Municipal G-AD of the Duran Canton of the province of Guayas in the period 2023, through the application of financial indicators. The methodological framework has a mixed, cross-sectional approach and descriptive scope. The interview and documentary review were applied as research techniques, where the results were obtained that the average collection period of the institution is not appropriate and that accounts receivable increased in the year 2023 compared to the immediately previous period. Likewise, it was determined that one of the consequences of the problematic situation identified is the financial deficit and the lack of compliance with budget execution.

• Hovedforfatter: Bayas Torres, Silvia Irene (author)
• Format: bachelorThesis
• Udgivet: 2025
• Fag: Finanzas; Cuentas por cobrar; Rentabilidad; Déficit; Contabilidad y Auditoría
• Online adgang: http://dspace.utb.edu.ec/handle/49000/17982