Cuentas por cobrar de catastro del Gobierno Autónomo Descentralizado del Cantón Baba durante el periodo 2023.

The case study was carried out in the Decentralized Autonomous Municipal Government of the Canton of Baba, focusing on cadastral accounts receivable during the period 2023. This analysis was motivated by the significant increase in outstanding amounts, which affects institutional liquidity, limits the capacity to finance public projects and compromises budget planning. The main objective was to evaluate these accounts by reviewing financial statements, diagnosing internal accounting processes and applying financial indicators to measure the impact on the entity's budget. The study adopted a mixed methodological approach, with a cross-sectional design and descriptive scope. Documentary and field research techniques were used, such as interviews and comparative financial analysis. The results revealed that cadastral accounts receivable show persistent delinquency, with an average collection period that increased from 49 days in 2022 to 266 days in 2023. Despite efforts in collection policies, such as notifications and discounts for prompt payment, these failed to significantly mitigate the problem, which increased the institution's financial risk. It was also determined that the relative weight of accounts receivable in urban properties increased considerably, standing out as one of the critical areas for financial management. These deficiencies impacted the GAD budget, limiting the execution of key projects for the locality. The conclusions point to the need to redesign collection strategies, implement monitoring technologies and establish specific indicators to optimize the management of accounts receivable.

• Yazar: Murillo Pacheco, Mario Fabricio (author)
• Materyal Türü: bachelorThesis
• Baskı/Yayın Bilgisi: 2025
• Konular: Cuentas por cobrar; Catastro; Recaudación predial; Gestión financiera; Contabilidad y Auditoría
• Online Erişim: http://dspace.utb.edu.ec/handle/49000/18027