Cuentas por cobrar en el departamento de televentas del Almacén Baratodo en la ciudad de Babahoyo periodo 2023.

This study focuses on accounts receivable in the telesales department of Almacén Baratodo, a branch of Grupo Unicomer S.A. in Babahoyo, Ecuador. Weaknesses in the credit granting processes are identified, revealing that, although basic requirements are established, an exhaustive evaluation of the clients' financial capacity is not carried out. This has led to a significant increase in bad debts, affecting the company's financial health. Methods such as analysis of financial statements and interviews with department personnel are applied to obtain a clear view of the current situation. The findings indicate a deterioration in key indicators, such as the bad debt ratio and accounts receivable turnover, suggesting problems in debt recovery and a decline in liquidity. The interview with the CPA. María Victoria Reinoso Hernández highlights the lack of follow-up on delinquent accounts and the need for updated information on the financial situation of clients. The research highlights the importance of accounts receivable to prevent late payment and bad debt problems, thus contributing to the sustainable development of the company and its economic environment.

• Autor Principal: Pazmiño Triana, Thaily Madelayne (author)
• Formato: bachelorThesis
• Publicado: 2024
• Subjects: Cuentas por Cobrar; Gestión Financiera; Cartera; Indicadores financieros; Créditos; Contabilidad y Auditoría
• Acceso en liña: http://dspace.utb.edu.ec/handle/49000/17253