Implementación de un manual de pilíticas y procedimientos de administración de crédito, que permita reducir el índice de Mrosidad, Perfeccionando el ciclo del efectivo mediante las cuentas por cobrar clientes de la Inmobililaria XYZ para el Periodo 2013-2015
Fecha
2015
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Universidad Estatal de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo corresponde a la propuesta para la
implementación de un manual de políticas y procedimientos de
administración de crédito debido a la inadecuada gestión de cobranzas
en la Inmobiliaria. El negocio inmobiliario, requiere de un adecuado
manejo financiero y administrativo, y su propósito es identificar los
posibles riesgos en todas las fases de negociación que se realizan
desde la aprobación de un crédito hasta la etapa que realiza la gestión
de cobranzas que permitan garantizar la optimización de los recursos y
seguridad de que el trabajo ejecutado por el personal se lo realice por
medio de un control interno determinando una seria de políticas
entorno al crédito. La Gestión de Cobranzas ha venido generando
importancia en el área financiera de las empresas, porque se permite
verificar ciertos aspectos fundamentales en el desempeño de la
recuperación de la cartera y cambios en el entorno competitivo así
como la exigencia de los clientes que crea la necesidad de demostrar
un eficaz y eficiente actividades internas. Nuestra tesis proporciona una
breve descripción de la Inmobiliaria en la cual se menciona su modelo
de negocio, participación en el mercado y la administración. Por medio
del manual de políticas y procedimientos de administración de crédito
se pretende analizar los resultados obtenidos desde el año 2013-2015
en la cartera de clientes reflejando una cifra significativa de cartera
vencida. Se determinó el rubro que estuvo más expuesto ante los
estados financieros al cierre del año, debido a la aplicación exhaustiva de un análisis económico correspondiente; utilizando indicadores
financieros. El objetivo principal de dicho estudio fue finalmente
proponer la implementación de un manual de políticas y
procedimientos que permita mejorar el proceso del otorgamiento del
crédito, y a la vez minimizar los riesgos y reducir sustancialmente el
índice de morosidad de las cuentas por cobrar clientes en la
Inmobiliaria “XYZ” por el período 2013.
This work corresponds to the proposal for implementing a manual of policies and procedures for credit management due to inadequate collection management in Real Estate. The real estate business requires adequate financial and administrative management, and its purpose is to identify potential risks at all stages of negotiation carried out since the approval of a loan up to the stage performing collection management to ensure the optimization resources and assurance that the work performed by the staff make it through an internal control policy determining a serious credit environment. Collection Management has been generating importance in the financial area of companies, because it is possible to verify certain fundamentals in the performance of the recovery of the portfolio and changes in the competitive environment and the requirement of customers that creates the need for demonstrate effective and efficient internal activities. Our thesis provides a brief description of the real estate on which its business model, market share and management is mentioned. Through policies and procedures manual credit management is to analyze the results from the year 2013-2015 in the customer base reflecting a significant amount of nonperforming loans. The item that was most exposed to the financial statements at year end, due to the comprehensive implementation of an appropriate economic analysis was determined; using financial indicators. The main objective of this study was finally proposing the implementation of a manual of policies and procedures which improve the process of lending, while minimizing the risks and substantially reduce the delinquency rate of customer receivables in Real Estate "XYZ" for the period 2013.
This work corresponds to the proposal for implementing a manual of policies and procedures for credit management due to inadequate collection management in Real Estate. The real estate business requires adequate financial and administrative management, and its purpose is to identify potential risks at all stages of negotiation carried out since the approval of a loan up to the stage performing collection management to ensure the optimization resources and assurance that the work performed by the staff make it through an internal control policy determining a serious credit environment. Collection Management has been generating importance in the financial area of companies, because it is possible to verify certain fundamentals in the performance of the recovery of the portfolio and changes in the competitive environment and the requirement of customers that creates the need for demonstrate effective and efficient internal activities. Our thesis provides a brief description of the real estate on which its business model, market share and management is mentioned. Through policies and procedures manual credit management is to analyze the results from the year 2013-2015 in the customer base reflecting a significant amount of nonperforming loans. The item that was most exposed to the financial statements at year end, due to the comprehensive implementation of an appropriate economic analysis was determined; using financial indicators. The main objective of this study was finally proposing the implementation of a manual of policies and procedures which improve the process of lending, while minimizing the risks and substantially reduce the delinquency rate of customer receivables in Real Estate "XYZ" for the period 2013.
Descripción
Palabras clave
CÉDITO, INDICADORES DE LIQUIDEZ, RENTABILIDAD Y SOLVENCIA