Cuentas por cobrar del GAD Municipal del Cantón Baba de la provincia de Los Ríos en el periodo 2023.

The case study was developed in the Municipal Decentralized Autonomous Government of the Baba canton, where the behavior of the institution's accounts receivable was investigated, due to the fact that in 2023 the values pending collection increased significantly; situation that affects the finances of the institution and compromises the development of plans, programs, activities or works for the benefit of the locality. For this reason, the research objective was to evaluate the accounts receivable of the Municipal GAD of the Baba Canton of the province of Los Ríos in the period 2023, through the application of financial indicators. The methodological framework has a mixed approach, cross-sectional and descriptive scope; while the types of research applied were: documentary and field. The interview and documentary review were applied as research techniques, where the results were obtained that the average collection period of the institution is not appropriate and that accounts receivable increased by 342% in the year 2023 compared to the period immediately preceding. Likewise, it was determined that one of the consequences of the problematic situation identified is the financial deficit and the lack of compliance with budget execution.

• मुख्य लेखक: Montero Mosquera, Gianella Alexandra (author)
• स्वरूप: bachelorThesis
• प्रकाशित: 2024
• विषय: Finanzas; Cuentas por cobrar; Rentabilidad
• ऑनलाइन पहुंच: http://dspace.utb.edu.ec/handle/49000/17215