Análisis de las políticas y procedimientos de cobranza - unidad educativa José maría Urbina
Fecha
2016
Título de la revista
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Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El incumplimiento de los padres de familia en la cancelación oportuna de las matrículas y
pensiones en los Colegios de Guayaquil, preocupa a muchos de los directivos de los
planteles que están siendo perjudicados y de alguna manera los padres se están acogiendo a
la Ley de Educación que expresa la imposibilidad por parte de los planteles en tomar
medidas restrictivas hacia los alumnos de sus colegios. Por tal motivo, en los actuales
momentos existen una cartera muy alta relacionada a valores impagos por concepto de
matrícula y pensiones en los colegios, y en el caso específico de la Unidad Educativa José
María Urbina, es necesario hacer una investigación de la forma como actualmente están
llevando el registro y si estos son adecuados para llevar un control exacto del nivel de
morosidad que tiene la Unidad, puesto que esto restará liquidez para que puedan realizar
oportunamente los pagos; a su staff de profesores y además los gastos inherentes al
mantenimiento y/o mejoras que se deba mantener, para ofrecer una educación de calidad a
sus estudiantes. Por lo que en la investigación a realizar se tomará en cuenta la
implementación de un área de contabilidad/colecturía para que lleve a cabo las políticas de
cobro y los mecanismos idóneos para disminuir la morosidad de la cartera de la Unidad
Educativa José María Urbina. Se realizará un análisis de la situación actual de la institución
educativa, para luego hacer la propuesta pertinente para que mejore la cartera de la misma.
The failure of parents in the timely cancellation of tuition fees and pensions in the schools of Guayaquil is of concern to many of the school principals who are being harmed and somehow parents are accepting the Education Act that Expresses the impossibility on the part of the schools in taking restrictive measures towards the students of their schools. For this reason, at present there is a very high portfolio related to unpaid values for enrollment and pensions in schools, and in the specific case of the José María Urbina Educational Unit, it is necessary to do an investigation of how currently Are carrying the record and if these are adequate to carry out an exact control of the level of delinquency that the Unit has, since this will reduce liquidity so that they can make the payments in a timely manner; To its staff of teachers and in addition the expenses inherent to the maintenance and / or improvements that must be maintained, to offer a quality education to its students. Therefore, the research to be carried out will take into account the implementation of an accounting / collection area to carry out the collection policies and the appropriate mechanisms to reduce the delinquency of the portfolio of the José María Urbina Educational Unit. An analysis of the current situation of the educational institution will be made, and then make the relevant proposal to improve the portfolio of the same.
The failure of parents in the timely cancellation of tuition fees and pensions in the schools of Guayaquil is of concern to many of the school principals who are being harmed and somehow parents are accepting the Education Act that Expresses the impossibility on the part of the schools in taking restrictive measures towards the students of their schools. For this reason, at present there is a very high portfolio related to unpaid values for enrollment and pensions in schools, and in the specific case of the José María Urbina Educational Unit, it is necessary to do an investigation of how currently Are carrying the record and if these are adequate to carry out an exact control of the level of delinquency that the Unit has, since this will reduce liquidity so that they can make the payments in a timely manner; To its staff of teachers and in addition the expenses inherent to the maintenance and / or improvements that must be maintained, to offer a quality education to its students. Therefore, the research to be carried out will take into account the implementation of an accounting / collection area to carry out the collection policies and the appropriate mechanisms to reduce the delinquency of the portfolio of the José María Urbina Educational Unit. An analysis of the current situation of the educational institution will be made, and then make the relevant proposal to improve the portfolio of the same.
Descripción
Palabras clave
REGISTRO, CONTROL, CONTABILIDAD, POLÍTICAS DE COBROS