Cuentas por cobrar de la empresa INTEAUTO - ECU S.A. de la ciudad de Guayaquil, en los periodos 2022-2023
The case study "Accounts Receivable of the company INTEAUTO - ECU S.A. in the city of Guayaquil for the periods 2022-2023" analyzes the management of accounts receivable and its impact on financial stability. Deficiencies in credit policies, account monitoring, and communication with custo...
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| Format: | bachelorThesis |
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2024
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| Online adgang: | http://dspace.utb.edu.ec/handle/49000/17170 |
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Tilføj Tag | _version_ | 1859044651537793024 |
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| author | Franco Alvario, Nathaly Liliana |
| author_facet | Franco Alvario, Nathaly Liliana |
| author_role | author |
| collection | Repositorio Universidad Técnica de Babahoyo |
| dc.contributor.none.fl_str_mv | Caicedo Monserrate, Diana Lorena |
| dc.creator.none.fl_str_mv | Franco Alvario, Nathaly Liliana |
| dc.date.none.fl_str_mv | 2024-09-04T14:52:41Z 2024-09-04T14:52:41Z 2024 |
| dc.format.none.fl_str_mv | 35 p. application/pdf |
| dc.identifier.none.fl_str_mv | http://dspace.utb.edu.ec/handle/49000/17170 |
| dc.language.none.fl_str_mv | es |
| dc.publisher.none.fl_str_mv | Babahoyo: UTB-FAFI. 2024 |
| dc.rights.none.fl_str_mv | Atribución-NoComercial-SinDerivadas 3.0 Ecuador http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ info:eu-repo/semantics/openAccess |
| dc.source.none.fl_str_mv | reponame:Repositorio Universidad Técnica de Babahoyo instname:Universidad Técnica de Babahoyo instacron:UTB |
| dc.subject.none.fl_str_mv | Liquidez Análisis de ratios Déficit Estados financieros |
| dc.title.none.fl_str_mv | Cuentas por cobrar de la empresa INTEAUTO - ECU S.A. de la ciudad de Guayaquil, en los periodos 2022-2023 |
| dc.type.none.fl_str_mv | info:eu-repo/semantics/publishedVersion info:eu-repo/semantics/bachelorThesis |
| description | The case study "Accounts Receivable of the company INTEAUTO - ECU S.A. in the city of Guayaquil for the periods 2022-2023" analyzes the management of accounts receivable and its impact on financial stability. Deficiencies in credit policies, account monitoring, and communication with customers resulted in an increase in bad debts and a prolonged collection cycle, affecting the company's liquidity and solvency. Justified by the need to improve these areas, the objective is to analyze the management of accounts receivable through accounting review and the application of financial indicators. The methodology includes financial statement analysis, interviews with the manager, and policy review. The results show a 19.40% increase in accounts receivable from customers and a 20.91% decrease in notes receivable, while total assets increased by 309.04%. The accounts receivable turnover improved significantly, reducing the average collection period from 287.33 days in 2022 to 108.95 days in 2023. The conclusions emphasize the importance of implementing strict credit policies, strengthening account monitoring and collection, and optimizing liquidity management to maintain the company's financial stability. |
| eu_rights_str_mv | openAccess |
| format | bachelorThesis |
| id | UTB_7cffc667e988e1cfe358de44fa83605b |
| instacron_str | UTB |
| institution | UTB |
| instname_str | Universidad Técnica de Babahoyo |
| language_invalid_str_mv | es |
| network_acronym_str | UTB |
| network_name_str | Repositorio Universidad Técnica de Babahoyo |
| oai_identifier_str | oai:dspace.utb.edu.ec:49000/17170 |
| publishDate | 2024 |
| publisher.none.fl_str_mv | Babahoyo: UTB-FAFI. 2024 |
| reponame_str | Repositorio Universidad Técnica de Babahoyo |
| repository.mail.fl_str_mv | . |
| repository.name.fl_str_mv | Repositorio Universidad Técnica de Babahoyo - Universidad Técnica de Babahoyo |
| repository_id_str | 0 |
| rights_invalid_str_mv | Atribución-NoComercial-SinDerivadas 3.0 Ecuador http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ |
| spelling | Cuentas por cobrar de la empresa INTEAUTO - ECU S.A. de la ciudad de Guayaquil, en los periodos 2022-2023Franco Alvario, Nathaly LilianaLiquidezAnálisis de ratiosDéficitEstados financierosThe case study "Accounts Receivable of the company INTEAUTO - ECU S.A. in the city of Guayaquil for the periods 2022-2023" analyzes the management of accounts receivable and its impact on financial stability. Deficiencies in credit policies, account monitoring, and communication with customers resulted in an increase in bad debts and a prolonged collection cycle, affecting the company's liquidity and solvency. Justified by the need to improve these areas, the objective is to analyze the management of accounts receivable through accounting review and the application of financial indicators. The methodology includes financial statement analysis, interviews with the manager, and policy review. The results show a 19.40% increase in accounts receivable from customers and a 20.91% decrease in notes receivable, while total assets increased by 309.04%. The accounts receivable turnover improved significantly, reducing the average collection period from 287.33 days in 2022 to 108.95 days in 2023. The conclusions emphasize the importance of implementing strict credit policies, strengthening account monitoring and collection, and optimizing liquidity management to maintain the company's financial stability.The case study "Accounts Receivable of the company INTEAUTO - ECU S.A. in the city of Guayaquil for the periods 2022-2023" analyzes the management of accounts receivable and its impact on financial stability. Deficiencies in credit policies, account monitoring, and communication with customers resulted in an increase in bad debts and a prolonged collection cycle, affecting the company's liquidity and solvency. Justified by the need to improve these areas, the objective is to analyze the management of accounts receivable through accounting review and the application of financial indicators. The methodology includes financial statement analysis, interviews with the manager, and policy review. The results show a 19.40% increase in accounts receivable from customers and a 20.91% decrease in notes receivable, while total assets increased by 309.04%. The accounts receivable turnover improved significantly, reducing the average collection period from 287.33 days in 2022 to 108.95 days in 2023. The conclusions emphasize the importance of implementing strict credit policies, strengthening account monitoring and collection, and optimizing liquidity management to maintain the company's financial stability.El estudio de caso "Cuentas por cobrar de la empresa INTEAUTO - ECU S.A. de la ciudad de Guayaquil en los periodos 2022-2023" analiza la gestión de cuentas por cobrar y su impacto en la estabilidad financiera. Las deficiencias en políticas de crédito, seguimiento de cuentas y comunicación con clientes resultaron en un aumento de cuentas incobrables y un ciclo de cobro prolongado, afectando la liquidez y solvencia de la empresa. Justificado por la necesidad de mejorar estas áreas, el objetivo es analizar la gestión de cuentas por cobrar mediante la revisión contable y la aplicación de indicadores financieros. La metodología incluye análisis de estados financieros, entrevistas con el gerente y revisión de políticas. Los resultados muestran un incremento del 19.40% en cuentas por cobrar a clientes y una disminución del 20.91% en documentos por cobrar, mientras que los activos totales aumentaron un 309.04%. La rotación de cuentas por cobrar mejoró significativamente, reduciendo el periodo promedio de cobro de 287.33 días en 2022 a 108.95 días en 2023. Las conclusiones subrayan la importancia de implementar políticas de crédito estrictas, fortalecer el seguimiento y recuperación de cuentas y optimizar la gestión de liquidez para mantener la estabilidad financiera de la empresa.Babahoyo: UTB-FAFI. 2024Caicedo Monserrate, Diana Lorena2024-09-04T14:52:41Z2024-09-04T14:52:41Z2024info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesis35 p.application/pdfhttp://dspace.utb.edu.ec/handle/49000/17170esAtribución-NoComercial-SinDerivadas 3.0 Ecuadorhttp://creativecommons.org/licenses/by-nc-nd/3.0/ec/info:eu-repo/semantics/openAccessreponame:Repositorio Universidad Técnica de Babahoyoinstname:Universidad Técnica de Babahoyoinstacron:UTB2024-09-05T08:06:49Zoai:dspace.utb.edu.ec:49000/17170Institucionalhttp://dspace.utb.edu.ec/Universidad públicahttps://utb.edu.ec/http://dspace.utb.edu.ec/oai.Ecuador...opendoar:02026-03-07T22:25:32.464969Repositorio Universidad Técnica de Babahoyo - Universidad Técnica de Babahoyotrue |
| spellingShingle | Cuentas por cobrar de la empresa INTEAUTO - ECU S.A. de la ciudad de Guayaquil, en los periodos 2022-2023 Franco Alvario, Nathaly Liliana Liquidez Análisis de ratios Déficit Estados financieros |
| status_str | publishedVersion |
| title | Cuentas por cobrar de la empresa INTEAUTO - ECU S.A. de la ciudad de Guayaquil, en los periodos 2022-2023 |
| title_full | Cuentas por cobrar de la empresa INTEAUTO - ECU S.A. de la ciudad de Guayaquil, en los periodos 2022-2023 |
| title_fullStr | Cuentas por cobrar de la empresa INTEAUTO - ECU S.A. de la ciudad de Guayaquil, en los periodos 2022-2023 |
| title_full_unstemmed | Cuentas por cobrar de la empresa INTEAUTO - ECU S.A. de la ciudad de Guayaquil, en los periodos 2022-2023 |
| title_short | Cuentas por cobrar de la empresa INTEAUTO - ECU S.A. de la ciudad de Guayaquil, en los periodos 2022-2023 |
| title_sort | Cuentas por cobrar de la empresa INTEAUTO - ECU S.A. de la ciudad de Guayaquil, en los periodos 2022-2023 |
| topic | Liquidez Análisis de ratios Déficit Estados financieros |
| url | http://dspace.utb.edu.ec/handle/49000/17170 |