Analisis de criterios utilizados para evaluar creditos de clientes en la pymes sector comercial Guayaquil
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2017
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La administración, control interno, monitoreo y redención de las ventas realizadas a crédito por las empresas pequeñas y medianas (Pymes) del sector comercial de Guayaquil, poseen en su mayoría una característica común: la posibilidad de incrementar el riesgo de cuentas incobrables y los diversos factores que contribuyen a ello, por lo que han frecuentado problemas relacionados con la morosidad y recuperación de cartera afectando significativamente la liquidez en el activo corriente de las Pymes. Por estas causas la investigación tiene como objetivo principal analizar la diversidad de criterios aplicados en la evaluación de créditos de las pymes del sector comercial de Guayaquil.
La metodología aplicada en este trabajo se fundamenta en un método deductivo, tipos de investigaciones descriptivo y de campo, acompañado de las técnicas de investigación como el cuestionario y la recopilación de datos en las que se resaltan principales resultados tales como: uso de solicitudes físicas, plazo de crédito concedido a persona natural y jurídica, edad de la cartera por cobrar, promedio de recuperación de la cartera, y otros.
La novedad científica que la investigación del presente trabajo de titulación aporta es la elaboración de una matriz de evaluación de crédito para recuperación de la cartera y minimizar el riesgo de las pymes del sector comercial de Guayaquil, en la que se mostrarán los resultados de la probabilidad de ocurrencia e impacto y como resultado un plan de acción en beneficio de las Pymes.
Management, internal control, monitoring and sales redemption, made on credit by small and medium-sized enterprises (SMEs) in the commercial sector of Guayaquil, have a common feature: the possibility of increasing the risk of bad debts and various factors contributing to this, so they have frequented problems related to arrears and recovery of the portfolio significantly affecting liquidity in the current assets of SMEs. For these reasons, the main objective of the research is to analyze the diversity of criteria applied in the evaluation of SME credits in the commercial sector of Guayaquil. The methodology applied in this work is based on a deductive method, types of descriptive and field research, accompanied by research techniques such as questionnaire and data collection in which the main results are highlighted such as: use of physical requests, term of credit granted to natural and legal person, age of the portfolio to collect, average recovery of the portfolio, and others. The scientific innovation that the research of the present final project contributes, is the creation of a matrix of credit evaluation for portfolio recovery and to minimize the risk of SMEs of the commercial sector of Guayaquil, in which will be shown the results of the probability of occurrence and impact and as a result an action plan for the benefit of SMEs.
Management, internal control, monitoring and sales redemption, made on credit by small and medium-sized enterprises (SMEs) in the commercial sector of Guayaquil, have a common feature: the possibility of increasing the risk of bad debts and various factors contributing to this, so they have frequented problems related to arrears and recovery of the portfolio significantly affecting liquidity in the current assets of SMEs. For these reasons, the main objective of the research is to analyze the diversity of criteria applied in the evaluation of SME credits in the commercial sector of Guayaquil. The methodology applied in this work is based on a deductive method, types of descriptive and field research, accompanied by research techniques such as questionnaire and data collection in which the main results are highlighted such as: use of physical requests, term of credit granted to natural and legal person, age of the portfolio to collect, average recovery of the portfolio, and others. The scientific innovation that the research of the present final project contributes, is the creation of a matrix of credit evaluation for portfolio recovery and to minimize the risk of SMEs of the commercial sector of Guayaquil, in which will be shown the results of the probability of occurrence and impact and as a result an action plan for the benefit of SMEs.
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CONTROL INTERNO, CREDITO, LIQUIDEZ, MORODIDAD