Análisis de rotación de cartera e incidencia en la rentabilidad de Sailorpaint S.A.
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La empresa Sailorpaint S.A. se dedica a la comercialización y producción de pintura y
líneas de productos asociados, mediante los movimientos de la empresa se plantea la
problemática en las cuentas por cobrar debido a su alto índice de cartera vencida, el
objetivo principal es analizar la rotación de cartera y su incidencia en la rentabilidad, se
aplicara la investigación exploratoria y descriptiva donde se tendrá un soporte inductivo y
cuantitativo utilizando un diseño de investigación documental en el cual se analizara los
Estados Financieros, entrevista y mediante estos análisis poder determinar los factores que
influyen en la mala rotación de cartera, dando como resultado la falta de políticas de
créditos y cobranza, agregando la mala toma de decisiones en la compañía. Se propone
crear un modelo de créditos y cobranza para mejorar la gestión financiera de la empresa, a
su vez proponiendo correctivos y establecer puntos de control en el área de cuentas por
cobrar.
The company Sailorpaint S.A. is dedicated to the marketing and production of paint and associated product lines, through the movements of the company raises the problematic in the accounts receivable due to its high rate of overdue portfolio, the objective Main is to analyze the portfolio rotation and its impact on profitability, will apply exploratory and descriptive research where you will have an inductive and quantitative support using a design of documentary research in which to analyze the Financial statements, interview and through these analyses can determine the factors that influence the bad turnover of portfolio, resulting in the lack of credit and collection policies, adding the bad decision making in the company. It is proposed to create a model of credit and collection to improve the financial management of the company, in turn proposing corrective and establish checkpoints in the area of accounts receivable.
The company Sailorpaint S.A. is dedicated to the marketing and production of paint and associated product lines, through the movements of the company raises the problematic in the accounts receivable due to its high rate of overdue portfolio, the objective Main is to analyze the portfolio rotation and its impact on profitability, will apply exploratory and descriptive research where you will have an inductive and quantitative support using a design of documentary research in which to analyze the Financial statements, interview and through these analyses can determine the factors that influence the bad turnover of portfolio, resulting in the lack of credit and collection policies, adding the bad decision making in the company. It is proposed to create a model of credit and collection to improve the financial management of the company, in turn proposing corrective and establish checkpoints in the area of accounts receivable.
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RATIOS FINANCIEROS, CUENTAS POR COBRAR, CARTERA VENCIDA, RENTABILIDAD