Cuentas por cobrar del Comercial ''Credifacil'' del Cantón Montalvo provincia de Los Ríos del periodo 2023.

For the realization of this case study in the commercial ''Credifacil'' of the Montalvo canton, Province of Los Ríos, with the general objective of examining the accounts receivable, through the application of financial indicators to determine the effectiveness in the recovery of credits in the year 2023 by implementing a qualitative and quantitative research methodology, allowing a better understanding of the problem related to the control of the accounts receivable of the business, in addition a documentary and field research was applied. The methods determined were descriptive and inductive with the respective techniques such as interview and documentary analysis. The results observed in the business presented deficiencies in the management of accounts receivable, such as delays in collections, deficiencies in the follow-up of clients with debts and an inefficient registration system; in addition, the determination in the variation of accounts receivable indicates the requirement to implement measures so that the profitability of the business improves, calculating the average period of collections with the respective financial ratios. As conclusions and recommendations, the local ''Credifacil'' of the Montalvo canton presents deficiencies regarding its accounts receivable, performing the respective analysis of the financial statements through a horizontal analysis of these accounts.

• Главный автор: Contreras Angamarca, Verónica De Los Ángeles (author)
• Формат: bachelorThesis
• Опубликовано: 2024
• Предметы: Cuentas por cobrar; Estados financieros; Ratios financieras; Análisis horizontal; Recuperación de créditos
• Online-ссылка: http://dspace.utb.edu.ec/handle/49000/17154