Gestión financiera del rubro cuentas por cobrar de la Compañía Frontesa S.A. de la ciudad de guayaquil, provincia del Guayas del periodo 2020-2021.

The present case study is oriented to analyze the financial management of the accounts receivable category of the company Frontesa S.A of the Guayaquil Canton, where it was possible to verify problems that affect the development of the financial management of the company, while the accounts receivable are of primary importance for a company, since they represent the rights that the company has over customers and from which it also obtains benefits, through the sale of goods or services provided by the company. However, due to the lack of adequate management and the lack of effective credit and collection policies, accounts receivable increased, which in turn translated into a decrease in liquidity in the accounts and in solvency, due to maintain uncollectible accounts. In addition, it is important to mention that the realization of this case study was developed through quantitative and qualitative approaches, supported by the type of explanatory research that was fundamental for understanding the problems surrounding the financial management of the accounts receivable category. of the company Frontesa S.A. In addition, the analytical method was used, which allowed a deeper understanding of the constituent elements of the investigation and the interview as a tool to collect information, which was very effective when collecting information, since it clearly instructs to obtain very precise information pertinent and necessary opinions of the interviewee.

• Hlavní autor: Pereira Sánchez, Justhin María (author)
• Médium: bachelorThesis
• Vydáno: 2022
• Témata: Gestión financiera; Cuentas por cobrar; Políticas de crédito; Políticas de cobro
• On-line přístup: http://dspace.utb.edu.ec/handle/49000/12921