Propuesta metodológica para la administración financiera de las cuentas por cobrar en la dirección regional "INAR" de Cotopaxi (ex CODERECO)

The Regional Direction of "INAR" Cotopaxi (ex CODERECO) features high account balances in their accounts receivable, within which there are figures for previous years. This fact clearly shows a fundamental contradiction, because on the one hand there are financed irrigation works and runs the distribution of water to producers in the region and on the other hand these resources are not recovered, which is a key element in Mission of the corporation, so the financial cycle is inefficient, because it does not allow adequate solvency levels and the recovery of the investments. Several authors have formulated a scientific theory capable of explaining the research problem, and there are several theories and empirical generalizations that have been proven and that are applicable to this situation. However, it requires a system to improve the management of accounts receivable, specifically for this kind of business, and to solve the scientific problem that is stated, which is done through a development research, to apply existing theories to new situations, but do not require the development of a new theoretical model. For all the above the Scientific Problem is: Don’t exist a Financial Management System of Accounts Receivable in the Regional Direction of "INAR" Cotopaxi, (ex CODERECO), which Allowing an efficient management of these. In the following work, methods and procedures are presented through which runs the Financial Management Accounts Receivable. It constitutes the methodology developed to transform the selected of action and to complete the scenario and displays a system whose logic is to produce information to solve problems that arise in the administration of these accounts and create new value that is the ability to procedures developed to resolve them through.

• Prif Awdur: Parreño Cantos, Jorge Alfredo (author)
• Fformat: masterThesis
• Iaith: spa
• Cyhoeddwyd: 2010
• Pynciau: CUENTAS POR COBRAR; SISTEMA; ADMINISTRACIÓN; SALDOS CONTABLES; CONTABILIDAD Y AUDITORÍA
• Mynediad Ar-lein: http://repositorio.utc.edu.ec/handle/27000/7092