Diseño de manual de crédito y cobranza para la empresa Ángel Aguilar
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Fecha
2017
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La presente investigación titulada “Diseño de manual de créditos y cobranzas para la
empresa Ángel Aguilar” es una empresa dedicada a la compraventa de Llantas y baterías.
Esta entidad maneja niveles de rentabilidad estables, sin embargo, ha presentado problemas
en el otorgamiento de créditos y recaudación de la cartera, pues existen indicadores que
determinan cartera vencida por las falencias que existen en el departamento de créditos y
cobranza.
La gestión de los créditos y cobranzas de una empresa es uno de los factores del área
operativa que más influye en la rentabilidad, pues si existen altos niveles de costos
vinculados a la adquisición de materiales que contribuyan a realizar la actividad principal del
negocio, pero no son aprovechados en su totalidad, pueden generar que disminuyan las
utilidades y pierda competitividad por los problemas del departamento.
Mediante un estudio de campo realizado a los trabajadores vinculados al departamento de
créditos y cobranzas de la empresa ANGEL AGUILAR., se pudo manifestar que existen
falencias en el departamento, sobre todo al momento de verificar que existe cartera vencida.
Esto genera que se otorguen créditos y que no se alcance la recuperación de la inversión.
Como propuesta de la presente investigación se diseñó un manual de créditos y cobranzas
en base a procesos y políticas para un control eficiente al momento de conceder créditos y la
recuperación a través de la cobranza, con el fin de disminuir la problemática detectada
aportando con actividades que sirvan para mejorar la rotación de las cuentas por cobrar
clientes.
The present research entitled "Design of a manual of credits and collections for the company Angel Aguilar" is a company dedicated to the sale of Tires and batteries. This entity manages stable levels of profitability, however, it has presented problems in the granting of loans and collection of the portfolio, as there are indicators that determine the past due portfolio due to the shortcomings that exist in the department of credits and collection. The management of credit and collection of a company is one of the factors of the operating area that most influences profitability, because if there are high levels of costs linked to the acquisition of materials that contribute to the main activity of the business, but not Are taken advantage of in their totality, can generate that diminish the profits and lose competitiveness, by the problems of the department. Through a field study carried out to workers linked to the department of credits and collections of the company ÁNGEL AGUILAR., It was stated that there are shortcomings in the department, especially when verifying that there is a past due portfolio. This generates that credits are granted and that the recovery of the investment is not achieved. As a proposal of the present investigation, a manual of credits and collections, based on processes and policies, has been designed for an efficient control at the time of granting credits and recovery through collection, in order to reduce the problems detected by contributing with activities that serve to improve the rotation of accounts receivable clients.
The present research entitled "Design of a manual of credits and collections for the company Angel Aguilar" is a company dedicated to the sale of Tires and batteries. This entity manages stable levels of profitability, however, it has presented problems in the granting of loans and collection of the portfolio, as there are indicators that determine the past due portfolio due to the shortcomings that exist in the department of credits and collection. The management of credit and collection of a company is one of the factors of the operating area that most influences profitability, because if there are high levels of costs linked to the acquisition of materials that contribute to the main activity of the business, but not Are taken advantage of in their totality, can generate that diminish the profits and lose competitiveness, by the problems of the department. Through a field study carried out to workers linked to the department of credits and collections of the company ÁNGEL AGUILAR., It was stated that there are shortcomings in the department, especially when verifying that there is a past due portfolio. This generates that credits are granted and that the recovery of the investment is not achieved. As a proposal of the present investigation, a manual of credits and collections, based on processes and policies, has been designed for an efficient control at the time of granting credits and recovery through collection, in order to reduce the problems detected by contributing with activities that serve to improve the rotation of accounts receivable clients.
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MANUAL DE CRÉDITOS Y COBRANZAS