Análisis de la recuperación de las cuentas por cobrar implementados en la empresa de Transporte de Combustible Transmacar S.A.
This research work uses as a field of study the company TRANSMACAR SA, whose commercial activity is to provide fuel transportation services, where the processes of granting credits by the general manager and the recovery efforts of the portfolio made by the secretary. Scientific observation and inte...
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| Médium: | bachelorThesis |
| Vydáno: |
2022
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| On-line přístup: | http://dspace.utb.edu.ec/handle/49000/12752 |
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Přidat tag | Shrnutí: | This research work uses as a field of study the company TRANSMACAR SA, whose commercial activity is to provide fuel transportation services, where the processes of granting credits by the general manager and the recovery efforts of the portfolio made by the secretary. Scientific observation and interview techniques were applied, which allowed us to know that accounts receivable record overdue balances that affect the liquidity of the company, since efficient recovery efforts were not carried out. This situation generated the initiative in the researcher to propose recovery strategies for the overdue portfolio. Descriptive methodological design was used with a quantitative and qualitative measurement instrument. Said recovery strategies made it possible to project results that show the improvement in liquidity, which is reflected in the budgeted financial statements obtained after applying the recommended procedures. |
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