Análisis de las cuentas por cobrar de la Cooperativa de Ahorro y Crédito 13 de Abril del cantón Ventanas

The present work is oriented to analyze the accounts receivable credit portfolio of the credit union 13 DE ABRIL because the financial intermediation entities because of their characteristics in which they perform their activities, are exposed to risk in terms of the credit operations by the non-com...

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書誌詳細
第一著者: Tixi Gatia, Angel Gabriel (author)
フォーマット: bachelorThesis
言語:spa
出版事項: 2019
主題:
オンライン・アクセス:http://dspace.utb.edu.ec/handle/49000/6828
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要約:The present work is oriented to analyze the accounts receivable credit portfolio of the credit union 13 DE ABRIL because the financial intermediation entities because of their characteristics in which they perform their activities, are exposed to risk in terms of the credit operations by the non-compliance of the payments of the beneficiaries or for lack of implementation of control policies in the credit-collection department, applying the use of scientific, inductive, deductive, mathematical method as well as the use of bibliographic references. Evaluating a cooperative with respect to this account as well as making use of financial indicators in relation to periods of the fiscal year allows improving control and knowing the inconveniences that arise, for a better treatment of accounts receivable, contributing to decision making