Diseño de procesos en cuentas por cobrar de Emdiquin Cía. Ltda
Fecha
2018
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Universidad de Guayaquil Facutad de Ciencias Administrativas
Resumen
La presente investigación se realizó con el objetivo de diseñar procesos en cuentas por cobrar de Emdiquin Cía. Ltda. el cual permita disminuir la morosidad en las cuentas por cobrar y de esta forma mejorar los índices de liquidez y situación económica de la compañía. Hoy en día el índice de morosidad dentro de la empresa representa un 65%, esto se debe a falta de políticas y procesos en la concesión de créditos, porque se otorgan sin ningún tipo de análisis y garantías. El diseño del presente trabajo investigativo fue de campo debido a que se acudió al entorno donde se suscitan los hechos es decir en el área de créditos y cobranzas. El tipo de muestreo utilizado consistió en no probabilístico de esta forma se seleccionó a los individuos directamente involucrados con la problemática y a la vez se empleó las técnicas e instrumentos de investigación mencionados en la operacionalización de las variables. Las autoras concluyen que a través de la aplicación del presente estudio se dinamizará la gestión del área de créditos y cobranzas y reducción del índice de morosidad.
The present investigation was carried out with the objective of designing processes in accounts receivable of Emdiquin Cía. Ltda. Which allows to reduce the delinquency in accounts receivable and thus improve the liquidity indexes and economic situation of the company. Nowadays the delinquency rates within the company represent 65%, this is due to lack of policies and processes in the granting of credits, because they are granted without any type of analysis and guarantees. The design of the present investigative work was field due to the fact that the environment where the facts occur is in the area of credits and collections. The type of sampling used consisted in not probabilistic of this way of selecting the individuals directly involved with the problem and at the same time the techniques and research instruments mentioned in the operationalization of the variables were used. The authors conclude that through the application of this study, the management of the credit and collections area and reduction of the delinquency rate will be streamlined.
The present investigation was carried out with the objective of designing processes in accounts receivable of Emdiquin Cía. Ltda. Which allows to reduce the delinquency in accounts receivable and thus improve the liquidity indexes and economic situation of the company. Nowadays the delinquency rates within the company represent 65%, this is due to lack of policies and processes in the granting of credits, because they are granted without any type of analysis and guarantees. The design of the present investigative work was field due to the fact that the environment where the facts occur is in the area of credits and collections. The type of sampling used consisted in not probabilistic of this way of selecting the individuals directly involved with the problem and at the same time the techniques and research instruments mentioned in the operationalization of the variables were used. The authors conclude that through the application of this study, the management of the credit and collections area and reduction of the delinquency rate will be streamlined.
Descripción
Palabras clave
CRÉDITO, COBRANZAS, PROCESOS, LIQUIDEZ