Gestión de las cuentas por cobrar y su afectación en el flujo de efectivo de la Empresa Bazar Milú, período 2019

The company Bazar Milú, is a private entity, which is dedicated to the retail sale of clothing plus footwear, sale that is carried out both in cash and on direct credit; However, the company has problems in the management of its accounts receivable and in the collection of the amounts owed that the company as such must carry out in order to obtain sufficient and necessary resources for the normal course of business. By presenting inconveniences in the collection of accounts receivable, the company has presented difficulties in meeting its short-term obligations, as well as its current expenses for the ordinary course of the business, that is, liquidity or cash flow problems; This problem generates the object of this case study: management of accounts receivable and cash flow. The main objective of this case study is to analyze in detail and in retrospect the causes and motives for which an adequate and efficient management of accounts receivable is not carried out in the company Bazar Milú; hoping to obtain the relationship of responsibility between the employees and their assigned functions regarding the management of accounts receivable. In this investigative work, several techniques necessary to carry out the study have been used in order to obtain greater certainty and security about the problems that cause mismanagement in the accounts and to understand why this situation originates that generates liquidity problems for the company.

• প্রধান লেখক: Narváez Moreira, Adrian Alexander (author)
• বিন্যাস: bachelorThesis
• প্রকাশিত: 2020
• বিষয়গুলি: Cuentas por cobrar; Liquidez; Cobranza; Crédito
• অনলাইন ব্যবহার করুন: http://dspace.utb.edu.ec/handle/49000/8552