“Gestión de cuentas por cobrar en la empresa Artefacta distrito Urdaneta en el periodo 2021”
The intention of this research is to examine the management of accounts receivable of the company "Artefacta" Distrito Urdaneta in the period 2021. The methodology used is descriptive, since, contributing to knowing the accounting information of said company, allowing to observe the Study...
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| Format: | bachelorThesis |
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2022
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| Online adgang: | http://dspace.utb.edu.ec/handle/49000/11855 |
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Tilføj Tag | _version_ | 1859044642107949056 |
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| author | Castillo Cedeño, Vasti Abigail |
| author_facet | Castillo Cedeño, Vasti Abigail |
| author_role | author |
| collection | Repositorio Universidad Técnica de Babahoyo |
| dc.contributor.none.fl_str_mv | Muñoz Chavez, Gladys |
| dc.creator.none.fl_str_mv | Castillo Cedeño, Vasti Abigail |
| dc.date.none.fl_str_mv | 2022-05-24T16:14:56Z 2022-05-24T16:14:56Z 2022 |
| dc.format.none.fl_str_mv | 42 p. application/pdf |
| dc.identifier.none.fl_str_mv | http://dspace.utb.edu.ec/handle/49000/11855 |
| dc.language.none.fl_str_mv | es |
| dc.publisher.none.fl_str_mv | Babahoyo: UTB-FAFI. 2022 |
| dc.rights.none.fl_str_mv | Atribución-NoComercial-SinDerivadas 3.0 Ecuador http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ info:eu-repo/semantics/openAccess |
| dc.source.none.fl_str_mv | reponame:Repositorio Universidad Técnica de Babahoyo instname:Universidad Técnica de Babahoyo instacron:UTB |
| dc.subject.none.fl_str_mv | Gestión Cuentas Por Cobrar Liquidez Ratios Financieros |
| dc.title.none.fl_str_mv | “Gestión de cuentas por cobrar en la empresa Artefacta distrito Urdaneta en el periodo 2021” |
| dc.type.none.fl_str_mv | info:eu-repo/semantics/publishedVersion info:eu-repo/semantics/bachelorThesis |
| description | The intention of this research is to examine the management of accounts receivable of the company "Artefacta" Distrito Urdaneta in the period 2021. The methodology used is descriptive, since, contributing to knowing the accounting information of said company, allowing to observe the Study variables related to informative data in decisions such as the management of accounts receivable and their liquidity, in order to determine the annex, they have with each other. Where the effect of accounts receivable management is analyzed, through the activity ratios, where the turnover of accounts receivable and average collection term is involved, as well as the liquidity ratios that include current liquidity, test acid, ratio of cash and net working capital to assets. The company "Artefacta" Urdaneta District, due to the health emergency better known as the Covid 19 coronavirus pandemic, was affected by different scenarios since some payments were not collected on the set dates, which resulted in a high rate of accounts receivable shown in current assets in the company's statement of financial position or balance sheet. After the results obtained, the importance of an optimal application in the management of accounts receivable of the company is evident, since it has a greater incident in its liquidity. In conclusion, the management of accounts receivable has a high incidence on the liquidity of the company, that is, its intervention is an important part when facing financing problems, as well as the activity ratios related to the rotation of accounts receivable and the average collection period, where it is observed that these have a greater impact on current liquidity, because despite achieving the collection of cash, there are still accounts receivable. |
| eu_rights_str_mv | openAccess |
| format | bachelorThesis |
| id | UTB_5d1dd5e671c6fb1ffed4c6dffaaf5a98 |
| instacron_str | UTB |
| institution | UTB |
| instname_str | Universidad Técnica de Babahoyo |
| language_invalid_str_mv | es |
| network_acronym_str | UTB |
| network_name_str | Repositorio Universidad Técnica de Babahoyo |
| oai_identifier_str | oai:dspace.utb.edu.ec:49000/11855 |
| publishDate | 2022 |
| publisher.none.fl_str_mv | Babahoyo: UTB-FAFI. 2022 |
| reponame_str | Repositorio Universidad Técnica de Babahoyo |
| repository.mail.fl_str_mv | . |
| repository.name.fl_str_mv | Repositorio Universidad Técnica de Babahoyo - Universidad Técnica de Babahoyo |
| repository_id_str | 0 |
| rights_invalid_str_mv | Atribución-NoComercial-SinDerivadas 3.0 Ecuador http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ |
| spelling | “Gestión de cuentas por cobrar en la empresa Artefacta distrito Urdaneta en el periodo 2021”Castillo Cedeño, Vasti AbigailGestiónCuentas Por CobrarLiquidezRatios FinancierosThe intention of this research is to examine the management of accounts receivable of the company "Artefacta" Distrito Urdaneta in the period 2021. The methodology used is descriptive, since, contributing to knowing the accounting information of said company, allowing to observe the Study variables related to informative data in decisions such as the management of accounts receivable and their liquidity, in order to determine the annex, they have with each other. Where the effect of accounts receivable management is analyzed, through the activity ratios, where the turnover of accounts receivable and average collection term is involved, as well as the liquidity ratios that include current liquidity, test acid, ratio of cash and net working capital to assets. The company "Artefacta" Urdaneta District, due to the health emergency better known as the Covid 19 coronavirus pandemic, was affected by different scenarios since some payments were not collected on the set dates, which resulted in a high rate of accounts receivable shown in current assets in the company's statement of financial position or balance sheet. After the results obtained, the importance of an optimal application in the management of accounts receivable of the company is evident, since it has a greater incident in its liquidity. In conclusion, the management of accounts receivable has a high incidence on the liquidity of the company, that is, its intervention is an important part when facing financing problems, as well as the activity ratios related to the rotation of accounts receivable and the average collection period, where it is observed that these have a greater impact on current liquidity, because despite achieving the collection of cash, there are still accounts receivable.The intention of this research is to examine the management of accounts receivable of the company "Artefacta" Distrito Urdaneta in the period 2021. The methodology used is descriptive, since, contributing to knowing the accounting information of said company, allowing to observe the Study variables related to informative data in decisions such as the management of accounts receivable and their liquidity, in order to determine the annex, they have with each other. Where the effect of accounts receivable management is analyzed, through the activity ratios, where the turnover of accounts receivable and average collection term is involved, as well as the liquidity ratios that include current liquidity, test acid, ratio of cash and net working capital to assets. The company "Artefacta" Urdaneta District, due to the health emergency better known as the Covid 19 coronavirus pandemic, was affected by different scenarios since some payments were not collected on the set dates, which resulted in a high rate of accounts receivable shown in current assets in the company's statement of financial position or balance sheet. After the results obtained, the importance of an optimal application in the management of accounts receivable of the company is evident, since it has a greater incident in its liquidity. In conclusion, the management of accounts receivable has a high incidence on the liquidity of the company, that is, its intervention is an important part when facing financing problems, as well as the activity ratios related to the rotation of accounts receivable and the average collection period, where it is observed that these have a greater impact on current liquidity, because despite achieving the collection of cash, there are still accounts receivable.La intención de esta investigación es examinar la gestión de cuentas por cobrar de la empresa “Artefacta” Distrito Urdaneta en el periodo 2021. La metodología que se utilizo es descriptiva, dado que, contribuye a conocer la información contable de dicha empresa, permitiendo observar las variables de estudio relacionadas con los datos informativos en las decisiones como es la gestión de cuentas por cobrar y su liquidez, con la finalidad de determinar el anexo que tienen entre sí. Donde se analiza el efecto de la gestión de cuentas por cobrar, a través de los ratios de actividad, donde se involucra la rotación de cuentas por cobrar y plazo promedio de cobro, así como también los ratios de liquidez que incluye la liquidez corriente, prueba acida, razón de efectivo y capital de trabajo neto sobre los activos. La empresa “Artefacta” Distrito Urdaneta, dado a la emergencia sanitaria más conocida como pandemia de coronavirus Covid 19, se vio afectada por diferentes escenarios ya que algunos pagos no fueron cobrados en las fechas fijadas, lo que provocó un alto índice de cuentas por cobrar mostradas en el activo corriente en el estado de situación financiera o balance general de la empresa. Tras los resultados obtenidos se evidencia la importancia de una aplicación optima en la gestión de cuentas por cobrar de la empresa, puesto que tiene un incide mayor en la liquidez de la misma. En conclusion, la gestión de la cuentas por cobrar tiene una alta incidencia en la liquidez de la empresa, es decir, la intervención de esta, forma parte importante al momento de enfrentar problemas de financiamiento, así como también, los ratios de actividad relacionado con la rotación de cuentas por cobrar y el plazo promedio de cobro, donde se observa que estos tienen un impacto mayor en la liquidez corriente, debido que a pesar de lograr la recaudación de efectivo, aún quedan cuentas por cobrar.Babahoyo: UTB-FAFI. 2022Muñoz Chavez, Gladys2022-05-24T16:14:56Z2022-05-24T16:14:56Z2022info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesis42 p.application/pdfhttp://dspace.utb.edu.ec/handle/49000/11855esAtribución-NoComercial-SinDerivadas 3.0 Ecuadorhttp://creativecommons.org/licenses/by-nc-nd/3.0/ec/info:eu-repo/semantics/openAccessreponame:Repositorio Universidad Técnica de Babahoyoinstname:Universidad Técnica de Babahoyoinstacron:UTB2022-05-25T08:01:19Zoai:dspace.utb.edu.ec:49000/11855Institucionalhttp://dspace.utb.edu.ec/Universidad públicahttps://utb.edu.ec/http://dspace.utb.edu.ec/oai.Ecuador...opendoar:02026-03-07T22:25:02.171115Repositorio Universidad Técnica de Babahoyo - Universidad Técnica de Babahoyotrue |
| spellingShingle | “Gestión de cuentas por cobrar en la empresa Artefacta distrito Urdaneta en el periodo 2021” Castillo Cedeño, Vasti Abigail Gestión Cuentas Por Cobrar Liquidez Ratios Financieros |
| status_str | publishedVersion |
| title | “Gestión de cuentas por cobrar en la empresa Artefacta distrito Urdaneta en el periodo 2021” |
| title_full | “Gestión de cuentas por cobrar en la empresa Artefacta distrito Urdaneta en el periodo 2021” |
| title_fullStr | “Gestión de cuentas por cobrar en la empresa Artefacta distrito Urdaneta en el periodo 2021” |
| title_full_unstemmed | “Gestión de cuentas por cobrar en la empresa Artefacta distrito Urdaneta en el periodo 2021” |
| title_short | “Gestión de cuentas por cobrar en la empresa Artefacta distrito Urdaneta en el periodo 2021” |
| title_sort | “Gestión de cuentas por cobrar en la empresa Artefacta distrito Urdaneta en el periodo 2021” |
| topic | Gestión Cuentas Por Cobrar Liquidez Ratios Financieros |
| url | http://dspace.utb.edu.ec/handle/49000/11855 |