Análisis de la cartera vencida de los clientes del Comercial DISPRIFE durante la pandemia del covid 19 periodo 2020
The objective of this research work is to carry out an analysis of the expired portfolio of the DISPRIFE commercial customers during the COVID pandemic - 19 period 2020. The methodology applied for the development of this research is the inductive method, for this it was carried out conducted an int...
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| Format: | bachelorThesis |
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2021
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| Online dostop: | http://dspace.utb.edu.ec/handle/49000/9740 |
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Označite | Izvleček: | The objective of this research work is to carry out an analysis of the expired portfolio of the DISPRIFE commercial customers during the COVID pandemic - 19 period 2020. The methodology applied for the development of this research is the inductive method, for this it was carried out conducted an interview directed to the legal representative and the accountant who provided information for the development of the investigation. Among the most relevant results obtained, it can be identified that the commercial DISPRIFE during the 2020 period registered a significant increase in the accounts receivable item due to the fact that it does not have good credit policies and adequate collection management, which would imply that the At a given time, the company does not have sufficient liquidity to meet its obligations in such a way that it has to resort to credits to make payments for the obligations acquired. It is concluded that the salesperson maintains a high percentage of the overdue portfolio, its collection process is static and presents difficulties to comply with its obligations. |
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