Estudio de las cuentas por cobrar del Almacén "Don Pato" en los periodos 2020 - 2021, en la ciudad de Babahoyo.
Sales on credit is a very common strategy that different companies carry out in order to increase their sales, by granting credit to customers, they can buy now and pay later; This type of transaction brings with it advantages and disadvantages for the company in question, since, before applying thi...
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| Formaat: | bachelorThesis |
| Gepubliceerd in: |
2023
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| Onderwerpen: | |
| Online toegang: | http://dspace.utb.edu.ec/handle/49000/13767 |
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Voeg label toe | Samenvatting: | Sales on credit is a very common strategy that different companies carry out in order to increase their sales, by granting credit to customers, they can buy now and pay later; This type of transaction brings with it advantages and disadvantages for the company in question, since, before applying this type of strategy, credit and collection policies must be established that help reduce the risk of contracting. The theme developed in the report consists of the "Study of the accounts receivable of the "Don Pato" store in the periods 2020 - 2021, in the city of Babahoyo", being a business dedicated to the sale of clothes to the general public and miscellaneous items, has carried sales on credit without taking into account the application of any credit and collection policy, and due to this has presented problems in the collection of sales made, many of the clients with outstanding accounts have been delayed with the payment of installments, and therefore, the accounts receivable have had a significant increase and the decrease of cash and its equivalents, causing a lack of liquidity for the payment of its suppliers, therefore, the objective established in the investigation is to carry out a comparative analysis of the accounts receivable in the periods mentioned, and thus be able to know the financial situation in which the warehouse is currently located. The descriptive method was applied for a better development and understanding of the information obtained from the different sources, such as the financial statements of the two periods to be analyzed, in addition to an interview with the manager, according to all the information collected and investigated, it was possible to reach the conclusion. Keywords: Accounts receivable, credits, credit policy, collection policy. |
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