Gestión de créditos y cobranzas y su impacto financiero
Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
TRANSPAS S.A, empresa dedicada a la venta, por mayor y menor de vehículos, sean éstos, buses, microbuses, furgonetas de óptima calidad. Se encuentra ubicada en el cantón Durán provincia del Guayas, con 16 años dentro del mercado local posicionándose principalmente en el sector del transporte de pasajeros tanto en el sector público como en el privado. Se otorga créditos sin una evaluación crediticia rigurosa, lo que genera retrasos en los cobros disminuyendo sus finanzas. Por lo que se plantea como objetivo general evaluar la gestión de crédito y cobranzas y su impacto financiero de TRANSPAS S.A, la metodología utilizada consistió en análisis cualitativo, cuantitativo porque se evalúa el proceso crediticio y el impacto financiero en la empresa. En la recopilación y análisis de los datos obtenidos en el área de estudio se utilizó las técnicas empíricas como encuesta, entrevista y revisión documental. Como resultado de este trabajo investigativo se plantea como propuesta, manual de política, procedimientos, flujogramas y descripción de funciones. Se concluye que mejorara la situación financiera de TRANSPAS S.A.
TRANSPAS S.A, company dedicated to the sale, wholesale and retail of vehicles, be they buses, minibuses, vans of optimum quality. It is located in the Duran province of Guayas, with 16 years in the local market, being positioned mainly in the passenger transport sector in both the public and private sectors. Credits are granted without a rigorous credit assessment, which generates delays in collections decreasing your finances. Therefore, as a general objective to evaluate the credit and collections management and its financial impact of TRANSPAS S.A, the methodology used was qualitative, quantitative analysis because the credit process and the financial impact on the company are evaluated. In the compilation and analysis of the data obtained in the study area, empirical techniques such as survey, interview and documentary review were used. As a result of this research work is proposed as a proposal, policy manual, procedures, flowcharts and description of functions. It is concluded that the financial situation of TRANSPAS S.A.
TRANSPAS S.A, company dedicated to the sale, wholesale and retail of vehicles, be they buses, minibuses, vans of optimum quality. It is located in the Duran province of Guayas, with 16 years in the local market, being positioned mainly in the passenger transport sector in both the public and private sectors. Credits are granted without a rigorous credit assessment, which generates delays in collections decreasing your finances. Therefore, as a general objective to evaluate the credit and collections management and its financial impact of TRANSPAS S.A, the methodology used was qualitative, quantitative analysis because the credit process and the financial impact on the company are evaluated. In the compilation and analysis of the data obtained in the study area, empirical techniques such as survey, interview and documentary review were used. As a result of this research work is proposed as a proposal, policy manual, procedures, flowcharts and description of functions. It is concluded that the financial situation of TRANSPAS S.A.
Descripción
Palabras clave
CRÉDITO, COBRANZAS, EVALUACIÓN CREDITICIA, IMPACTO FINANCIERO