Manual de procesos y funciones para el área de cobranzas de la empresa Tbl S.A.
Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La presente tesis se enfoca en diseñar un manual de procesos y funciones para el área de cobranzas de la empresa TBL S.A. que contribuya a optimizar la mencionada gestión; lo cual conllevará al aumento de la eficiencia en los procesos de facturación y cobro permitiendo mayor rotación de las Cuentas por Cobrar. Los manuales constituyen herramientas en las que se detallan políticas y procedimientos para que se lleven a efecto las actividades programadas. La investigación es de tipo descriptiva, de campo y documental, lo que permitió identificar el origen del problema, para ello se realizó consulta a través de diversas fuentes bibliográficas físicas como digitales, además se recolectó información relevante de la problemática en la empresa, a través de técnicas como observación directa, entrevistas a los involucrados que permitieron detectar las falencias existentes y finalmente se emplearon grupos de enfoque con especialistas que aportaron con sus opiniones respecto al tratamiento de las Cuentas por Cobrar y otros aspectos que ayudaron a sustentar información para el desarrollo de la propuesta con base a los procedimientos que ha manejado la empresa lo cual define la situación en la que se encuentra por lo que se plantea la adopción de políticas de cobranzas que incidan de forma positiva a la liquidez y por ende aumente la rentabilidad.
This thesis focuses on designing a manual of processes and functions for the collection area of the company TBL S.A. that contributes to optimize the mentioned management; This will lead to an increase in efficiency in the billing and collection processes, allowing a greater turnover of the Accounts Receivable. The manuals are tools in which policies and procedures are detailed so that the programmed activities are carried out. The research is descriptive, field and documentary, which allowed to identify the origin of the problem, for which consultation was made through various physical and digital bibliographic sources, as well as gathering relevant information of the problems in the company, through of techniques such as direct observation, interviews with the stakeholders that allowed to detect the existing shortcomings and finally, focus groups were used with specialists who contributed their opinions regarding the treatment of the Accounts Receivable and other aspects that helped to sustain information for the development of the proposal based on the procedures that the company has handled, which defines the situation in which it finds itself, so that the adoption of collection policies that positively affect liquidity and therefore increase profitability.
This thesis focuses on designing a manual of processes and functions for the collection area of the company TBL S.A. that contributes to optimize the mentioned management; This will lead to an increase in efficiency in the billing and collection processes, allowing a greater turnover of the Accounts Receivable. The manuals are tools in which policies and procedures are detailed so that the programmed activities are carried out. The research is descriptive, field and documentary, which allowed to identify the origin of the problem, for which consultation was made through various physical and digital bibliographic sources, as well as gathering relevant information of the problems in the company, through of techniques such as direct observation, interviews with the stakeholders that allowed to detect the existing shortcomings and finally, focus groups were used with specialists who contributed their opinions regarding the treatment of the Accounts Receivable and other aspects that helped to sustain information for the development of the proposal based on the procedures that the company has handled, which defines the situation in which it finds itself, so that the adoption of collection policies that positively affect liquidity and therefore increase profitability.
Descripción
Palabras clave
POLÍTICAS, COBRANZAS, CUENTAS POR COBRAR, MANUALES