Análisis del crédito con proveedores de la empresa 1700 digital MISEDI S.A.
Fecha
2016
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Universidad de Guayaquil .Facultad de Ciencias Administrativas
Resumen
La gestión de pagos, es un instrumento administrativo, que optimiza el flujo de efectivo para atender, a tiempo, las obligaciones contraídas de pago, sin afectar la liquidez de la empresa o incurrir en gastos financieros adicionales, que puedan conllevar a obtener resultados económicos no deseados.
La investigación tuvo lugar en la ciudad de Guayaquil, en la empresa 1700 digital MISEDI S.A., dedicada a la comercialización de computadoras, en donde se analizó la gestión de pagos del período 2013-2014, de conformidad a la información brindada.
La empresa no dispone de suficiente fondo de maniobra para atender requerimientos oportunos de inventarios, razón por la cual, soporta las operaciones de ventas, con crédito de proveedores, bajo la política de cubrir cheques girados sin restricciones de pago, apoyado en el servicio de sobregiros bancarios, que por su nivel de cuantía está afectando los rendimientos financieros. El Promedio de días de pago a proveedores es de 6,33 días, la rotación de cuentas por pagar se ubica en 57,58 días, mientras que la razón de endeudamiento del activo total es del 85%, lo que significa que apenas el 15% es financiado por el patrimonio de la empresa.
El 67% de los funcionarios encuestados, consideran que existe informalidad de los procedimientos de gestión de pago sin coordinación administrativa; lo que ocasiona problemas de registros de actualización de datos de los proveedores. La propuesta se centra en la Implementación de procedimientos contables que se ajusten a las necesidades operativas de la empresa 1700 Digital MISEDI S.A., respecto al control de pagos y endeudamiento, para incrementar niveles de liquidez y reducir sobregiros bancarios.
Palabras claves: Procedimientos contables, Control Interno, Planeación de Endeudamiento y Cumplimiento de pagos, Flujo de Efectivo, Gestión de Pagos, Liquidez.
Payment management is a tool which optimizes cash flow to attend, on time, their obligations to pay, without affecting the liquidity of the company or incur additional financial costs, which can be used to achieve economic results not desired. The research took place in the city of Guayaquil in 1700 digital MISEDI Company S.A., dedicated to the commercialization of computers, whereitwas analyzed the management of payments about the period, 2013-2014, according to information provided. The company hasn’t sufficient working capital to attend appropriate requirements inventories, because it supports sales operations, with credit providers under the political cover checks drawn on without payment restrictions, supported by the service overdrafts bank, which by their level of amount is affecting financial returns. The average days of payment to suppliers is 6.33 days, accounts rotation payable is located at 57.58 days, while the debt ratio of total assets is 85%, meaning that only 15 % is financed by the assets of the company. So long as, 67% of respondents officials, believe there informality of payment management procedures without administrative coordination; which cause problems of updating data records providers. The proposal focuses on the implementation of accounting procedures which there are adjusted to the operational needs of the company 1700 Digital MISEDI S.A., regarding the control of payments and debt, to increase liquidity and reduce bank overdrafts.
Payment management is a tool which optimizes cash flow to attend, on time, their obligations to pay, without affecting the liquidity of the company or incur additional financial costs, which can be used to achieve economic results not desired. The research took place in the city of Guayaquil in 1700 digital MISEDI Company S.A., dedicated to the commercialization of computers, whereitwas analyzed the management of payments about the period, 2013-2014, according to information provided. The company hasn’t sufficient working capital to attend appropriate requirements inventories, because it supports sales operations, with credit providers under the political cover checks drawn on without payment restrictions, supported by the service overdrafts bank, which by their level of amount is affecting financial returns. The average days of payment to suppliers is 6.33 days, accounts rotation payable is located at 57.58 days, while the debt ratio of total assets is 85%, meaning that only 15 % is financed by the assets of the company. So long as, 67% of respondents officials, believe there informality of payment management procedures without administrative coordination; which cause problems of updating data records providers. The proposal focuses on the implementation of accounting procedures which there are adjusted to the operational needs of the company 1700 Digital MISEDI S.A., regarding the control of payments and debt, to increase liquidity and reduce bank overdrafts.
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ORGANIZACION EMPRESARIAL, ADMINISTRACION DE EMPRESAS, PROCEDIMIENTOS CONTABLES, GESTION ADMINISTRATIVA