Evaluación de la cartera vencida de la Unidad Educativa María Andrea, periodo 2019-2021.

The past due portfolio is one of the problems that most companies present and that can put their economic stability at risk, since it affects their cash flow, affecting the fulfillment of objectives and the payment of their obligations. To avoid this type of problem in an organization, it is essential to carry out an effective collection management process that helps reduce delinquency rates. Reason for which, the objective of this case study is to analyze the past due portfolio of the María Andrea Educational Unit and how it influences the financial situation of the organization. For which a documentary, descriptive and field investigation was implemented that helped describe the variables and obtain relevant information; while the investigative methods were deductive and inductive, which are supported by direct observation and interview techniques. The results of the investigation allowed us to know that financial management has a manual and collection policies to ensure effective compliance with accounts receivable, the current liquidity of the organization shows a decrease in the last two periods analyzed. Therefore, it is concluded that the economic situation is good; however, there are certain imbalances that put the stability of the educational center at risk and have not made it possible to reduce the index of overdue loans and accounts receivable; this is the reason why losses have been reflected in the 2021 period.

• Main Author: Burgos Pérez, Jefferson David (author)
• Format: bachelorThesis
• Published: 2022
• Subjects: Cartera vencida; Gestión de cobranza; Cuentas por cobrar; Políticas de cobro; Morosidad
• Online Access: http://dspace.utb.edu.ec/handle/49000/12737