Estudio de las cuentas por cobrar de la Empresa Comercial Prieto de la ciudad de Babahoyo del periodo enero 2022 - diciembre 2022.

In the Babahoyo canton, there are companies that do not have a clear policy on accounts receivable management to efficiently manage financial resources and the business mission. In Comercial Prieto, the management of accounts receivable will be investigated, since this leads to levels of delinquency in the customer portfolio and even generate cases of insolvency, which leads to a decrease in liquidity, affecting the stability of the company. This case study aims to generate an analysis of accounts receivable balances in Comercial Prieto in the city of Babahoyo. As part of the development methodology of this study, field research is used, complemented with the inductive/deductive, descriptive method and applying direct interviews to the management and administrator-accountant of Comercial Prieto, which provided objective and timely information to help achieve the objectives of this study. It was detected that the situation became more complicated in fiscal 2022, when several clients who were granted credit have not complied with the disbursement of the goods purchased due to the aftermath of the pandemic, the scale of crime and staff cuts due to the economic situation of the country. This increase is due to several problems in the management of its collections and to the complicated economic situation; added to the lack of good lending policies and adequate collections management, the company is unable to pay overdue accounts and continues to grant loans to clients with outstanding debts.

• Auteur principal: Arias Vecilla, Neiva Thalía (author)
• Format: bachelorThesis
• Publié: 2024
• Sujets: Estabilidad comercial; Gestión; Cuentas por cobrar; Crédito; Clientes
• Accès en ligne: http://dspace.utb.edu.ec/handle/49000/15694