Diseño de un sistema de gestión de cobros en la empresa Kinor S.A.
Fecha
2018
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Universidad de Guayaquil Facutad de Ciencias Administrativas
Resumen
En la actualidad las empresas consideran que es de gran importancia realizar un control razonable de la cartera, ya que la gestión adecuada de las cuentas por cobrar permitirá tomar decisiones financieras oportunas.
El objetivo del presente proyecto es diseñar un sistema de gestión que permita determinar las falencias en el área de crédito y cobranza, mediante la creación de nuevas políticas o mejora de las políticas ya establecidas de gestión que permita disminuir el riesgo de incobrabilidad en la empresa Kinor S.A.
Debido al rápido desarrollo de la empresa en los últimos años y al no existir una estructurada gestión de crédito, ya que existen muchos procesos que se desarrolla en forma empírica y por lo tanto no se establecen controles internos apropiados, esto constituye una limitante para el desarrollo de la empresa ya que al no contar con los criterios de control establecidos y definición de responsabilidades, la información que se obtiene respecto a las cuentas por cobrar no es confiable y puede generar posibles riesgos de incobrabilidad por el otorgamiento de créditos excesivos.
At present, companies consider that reasonable portfolio control is of great importance, as the proper management of accounts receivable will allow timely financial decisions to be made. The objective of this project is to design a management system that will allow for the identification of credit and collection deficiencies through the creation of new policies or the improvement of existing management policies that will reduce the risk of bad debt in Kinor S. A. Due to the rapid development of the company in recent years and the absence of a credit management structure, there are already many processes that can be developed empirically and therefore have not been approved, this constitutes a limitation for the development of the company since, not having the established control criteria and definition of responsibilities, the information obtained regarding the accounts receivable is not reliable and may generate possible uncollectibility risks due to the granting of excessive credits.
At present, companies consider that reasonable portfolio control is of great importance, as the proper management of accounts receivable will allow timely financial decisions to be made. The objective of this project is to design a management system that will allow for the identification of credit and collection deficiencies through the creation of new policies or the improvement of existing management policies that will reduce the risk of bad debt in Kinor S. A. Due to the rapid development of the company in recent years and the absence of a credit management structure, there are already many processes that can be developed empirically and therefore have not been approved, this constitutes a limitation for the development of the company since, not having the established control criteria and definition of responsibilities, the information obtained regarding the accounts receivable is not reliable and may generate possible uncollectibility risks due to the granting of excessive credits.
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Palabras clave
CARTERA, GESTIÓN, POLÍTICAS, CRÉDITO