Examen especial a las cuentas por cobrar y su incidencia en la rentabilidad de la caja de ahorro interna de docentes de la universidad técnica estatal de quevedo, año 2023.

The present research, entitled "Special Review of Accounts Receivable and Its Impact on the Profitability of the UTEQ Teachers' Internal Savings Fund during the 2023 Period," had the general objective of analyzing the impact of accounts receivable management on the aforementioned entity's profitability. The introduction contextualized the importance of efficient accounts receivable management for the financial sustainability of savings organizations. To this end, a special review was developed to identify weaknesses in the credit granting and recovery process, as well as their impact on financial results. Methodologically, a descriptive and analytical investigation was employed, complemented by inductive and deductive methods for the detailed analysis of financial information. Data collection involved documentary review, interviews with key stakeholders, and the analysis of financial indicators. The results obtained evidenced the existing relationship between accounts receivable management practices and the profitability levels achieved by the Savings Fund in the analyzed period, identifying areas for improvement in credit granting and recovery processes. Finally, the proposed recommendations were oriented towards strengthening the policies and procedures for accounts receivable management, seeking to optimize profitability and ensure the long-term financial soundness of the institution for the benefit of its members.

• Hoofdauteur: Loor Alvear, Adriana Del Rocío (author)
• Formaat: masterThesis
• Taal: spa
• Gepubliceerd in: 2025
• Onderwerpen: Examen especial; Cuentas por cobrar; Rentabilidad; Caja de Ahorro
• Online toegang: https://repositorio.uteq.edu.ec/handle/43000/8787