La gestión de cartera, su incidencia en el flujo neto de caja. Unión Cooperativa de Transporte Guayas
Fecha
2018
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Universidad de Guayaquil Facutad de Ciencias Administrativas
Resumen
El propósito de esta investigación en la Unión Cooperativa de Transporte del Guayas, fue diseñar el proceso de mejoramiento de la gestión de cartera antes que las cuentas por cobrar genere un impacto negativo en el flujo neto de caja. De acuerdo a los resultados obtenidos de las encuestas se pudo evidenciar que el personal encargado de gestionar la cartera eran los mismos vendedores de la empresa. Se concreta la propuesta para dar solución al problema descrito, es así que se plantea optimizar la gestión de cobro y recuperación de la cartera vencida mediante los procesos necesarios para poder implementarla con la finalidad de realizar el correcto accionar desde el momento que se otorga un crédito, así mismo, orientar procesos hacia un seguimiento eficiente de la cartera, identificando cuáles son las razones por las que la empresa no tiene las politicas adecuadas de cobranzas.
The purpose of this research in the Cooperative Union of Transportation of Guayas, was to design the improvement process of the portfolio management before the accounts receivable generate a negative impact on the net cash flow. According to the results obtained from the surveys, it could be shown that the personnel in charge of managing the portfolio were the company's sellers. The proposal is formulated to give solution to the described problem, it is so that it is proposed to optimize the collection and recovery management of the past due portfolio through the necessary processes to be able to implement it in order to perform the correct action from the moment a credit is granted , likewise, to orient processes towards an efficient monitoring of the portfolio, identifying which are the reasons why the company does not have adequate collection policies.
The purpose of this research in the Cooperative Union of Transportation of Guayas, was to design the improvement process of the portfolio management before the accounts receivable generate a negative impact on the net cash flow. According to the results obtained from the surveys, it could be shown that the personnel in charge of managing the portfolio were the company's sellers. The proposal is formulated to give solution to the described problem, it is so that it is proposed to optimize the collection and recovery management of the past due portfolio through the necessary processes to be able to implement it in order to perform the correct action from the moment a credit is granted , likewise, to orient processes towards an efficient monitoring of the portfolio, identifying which are the reasons why the company does not have adequate collection policies.
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Palabras clave
PROCESOS, COBRANZAS, CRÉDITOS