Cartera vencida de la Corporación Nacional de Telecomunicaciones de la provincia de Los Ríos, periodo 2021.

The overdue portfolio is a very important item to consider in companies since when its value increases it can affect the growth of the organization. It is essential that companies have an adequate management of the overdue portfolio; because it can affect profitability. When pertinent actions are not carried out to reduce the past-due portfolio, such as the development of efficient collection policies, it can trigger negative consequences in the liquidity and growth of the company. Therefore, the objective of this study is to analyze the overdue portfolio of the National Telecommunications Corporation of the Province of Los Ríos, in the period 2021. The study methodology consisted of a quantitative approach; the methods used were inductive method and synthetic. The types of research were documentary and field. The investigative techniques for the acquisition of information considered were an interview and observation. The results determined that the most frequent weaknesses in the collection process are: poor follow-up and evaluation of the overdue portfolio, delayed debt notifications or not delivered to debtors and low compliance with the goals established for the recovery of the overdue portfolio. Therefore, the company's collection policies and strategies are not effective. The company is recommended to improve the past-due portfolio recovery index and the establishment of actions that generate a greater turnover of accounts receivable.

• 主要作者: Santana Baquerizo, Jennifer Liliana (author)
• 格式: bachelorThesis
• 出版: 2023
• 主題: Cartera vencida; Cuentas por cobrar; Gestión de cobranza; Políticas de cobro; Morosidad
• 在線閱讀: http://dspace.utb.edu.ec/handle/49000/14076