Diseño de políticas de créditos y cobranzas para la empresa Dipacsa S.A.
Fecha
2018
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Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
Las empresas en Ecuador tienen el problema en las cuentas por cobrar por lo que han sido
liquidadas. Los que nos quiere decir Peña, es que, en la mayoría de los países, el 90% de las
actividades productivas son realizadas por las PYMES, pero lamentablemente sus vidas tienen
muy corto duración, debido a la mala administración de las políticas de cobranzas, sin embargo,
estas pequeñas y medianas empresas son el pilar fundamental en el desarrollo productivo. La
Empresa que se observó en la investigación fue ¨DIPACSA S.A. Con el objetivo de diseñar
políticas de crédito y cobranza y determinar la liquidez. Para esta indagación se seleccionará
la investigación descriptiva la cual permitirá obtener información sin que esta pueda ser
alterada. La población seleccionada será el total de personas que conforman el departamento
financiero de la empresa. La técnica utilizada es la encuesta que permitió recolectar
información datos relevantes para su posterior examen. En esta investigación se estudió;
específicamente el Área de Crédito y Cobranza, que realizando la implementación de un
Manual de Procedimientos para esta área mejoró sobremanera el desempeño de las funciones,
referente a la estructura organizacional. Se recomienda algunas actividades para la evaluación,
medición y control del Departamento de Créditos y Cobranzas: Incentivar a la formación de
equipo de trabajo, Delimitar la zona para la gestión de Cobranza, entre otras.
Companies in Ecuador have the problem in receivable accounts for which they have been liquidated. What Peña wants to tell us is that, in most of the countries, 90% of the activities are carried out by SMEs, but unfortunately their lives are very short, due to the bad administration of collection policies, however, these small and medium enterprises are the fundamental pillar in the productive development. The Company that was observed in the investigation was ¨DIPACSA S.A. In order to design credit and collection policies and determine liquidity. For this investigation, the descriptive research will be selected, which will allow information without it being altered. The selected population will be the total of people that make up the financial department of the company. The technique used is the survey that allowed collecting information relevant data for further examination. In this investigation, it was studied; Specifically, the Credit and Collection Area, which implemented the Manual of Procedures for this area, greatly improved the performance of the functions, referring to the organizational structure. Some activities are recommended for the evaluation, measurement and control of the Credit and Collections Department: Encourage the formation of a work team, Define the area for the collection management, among others.
Companies in Ecuador have the problem in receivable accounts for which they have been liquidated. What Peña wants to tell us is that, in most of the countries, 90% of the activities are carried out by SMEs, but unfortunately their lives are very short, due to the bad administration of collection policies, however, these small and medium enterprises are the fundamental pillar in the productive development. The Company that was observed in the investigation was ¨DIPACSA S.A. In order to design credit and collection policies and determine liquidity. For this investigation, the descriptive research will be selected, which will allow information without it being altered. The selected population will be the total of people that make up the financial department of the company. The technique used is the survey that allowed collecting information relevant data for further examination. In this investigation, it was studied; Specifically, the Credit and Collection Area, which implemented the Manual of Procedures for this area, greatly improved the performance of the functions, referring to the organizational structure. Some activities are recommended for the evaluation, measurement and control of the Credit and Collections Department: Encourage the formation of a work team, Define the area for the collection management, among others.
Descripción
Palabras clave
CRÉDITOS, COBRANZA, MANUAL