Gestión de las cuentas por cobrar en la empresa Artefacta, sucursal Baba, en el período 2023.

The study on accounts receivable management at Artefacta's Baba branch during 2023 highlights challenges affecting its liquidity and financial stability. The issue arises from ineffective credit administration, which has led to an increase in overdue balances and compromised cash flow. This analysis is justified by the need to optimize account recovery and enhance the company's sustainability in an environment where a significant portion of customers rely on variable income, influenced by external factors. The main objective is to examine accounts receivable management through the analysis of credit and collection policies, as well as the evaluation of their impact on financial indicators. The adopted methodology combines a qualitative and quantitative approach, using interviews to understand collection strategies and financial analysis techniques, including indicators such as accounts receivable turnover and the average collection period. The results show a slight improvement in liquidity and progress in credit recovery, although risks persist due to the extension of payment terms and the lack of diversification in collection options. It is concluded that, while tracking strategies and customer classification based on delinquency risk have been implemented, collection efficiency remains a challenge, making it essential to strengthen the application of IFRS 9 and modernize management tools to reduce exposure to uncollectible accounts and improve the company's profitability.

• Autor principal: Posligua Ramos, Barbara Zonalys (author)
• Format: bachelorThesis
• Publicat: 2025
• Matèries: Cuentas; Cobrar; Políticas; Cobranza; Liquidez; Contabilidad y Auditoría
• Accés en línia: http://dspace.utb.edu.ec/handle/49000/18036