Manual de procedimientos para recuperación de cartera en una unidad educativa privada
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2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La investigación se centra en la cartera vencida de las cuentas por cobrar de una unidad educativa privada para ello el objetivo trazado y por el que se guio toda la investigación es Disponer de un manual de procedimientos que contribuya a la recuperación de las Cuentas por Cobrar en la unidad educativa privada de modo que permita aplicar las normativas de control interno de manera eficiente. Para ello se trabajó con una población de 107 personas que integran el personal que tiene que ver con la situación de pago de los estudiantes, donde se pudo evidenciar la dificultad que existe con la cancelación de las pensiones lo que ha traído como consecuencia que aumente el porcentaje de morosidad y por consiguiente falta de liquidez en la caja al no poder ser cobradas. Con el presente trabajo de investifación se pretende lograr que cambie las politicas de trabajo e implementar nuevos cambios para que los trabajadores de esa área obtengan una capacitación oportuna y demostrar a los directivos que mediante esta implementación del manual de procedimientos se logre disminuir la cartera vencida de la empresa.
The investigation focuses on the past due portfolio of accounts receivable from a private educational unit. For this purpose, the objective outlined and which guided all the research is to have a procedures manual that contributes to the recovery of Accounts Receivable in the private educational unit in a way that allows the internal control regulations to be applied efficiently. For this, we worked with a population of 107 people that integrate the staff that has to do with the payment situation of the students, where it was possible to demonstrate the difficulty that exists with the cancellation of the pensions which has brought as a consequence that the percentage of delinquency and therefore lack of liquidity in the box as they can not be charged. The purpose of this research work is to change work policies and implement new changes so that workers in this area obtain timely training and demonstrate to managers that through this implementation of the procedures manual it is possible to reduce the past due loan portfolio the company.
The investigation focuses on the past due portfolio of accounts receivable from a private educational unit. For this purpose, the objective outlined and which guided all the research is to have a procedures manual that contributes to the recovery of Accounts Receivable in the private educational unit in a way that allows the internal control regulations to be applied efficiently. For this, we worked with a population of 107 people that integrate the staff that has to do with the payment situation of the students, where it was possible to demonstrate the difficulty that exists with the cancellation of the pensions which has brought as a consequence that the percentage of delinquency and therefore lack of liquidity in the box as they can not be charged. The purpose of this research work is to change work policies and implement new changes so that workers in this area obtain timely training and demonstrate to managers that through this implementation of the procedures manual it is possible to reduce the past due loan portfolio the company.
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MANUAL DE PROCEDIMIENTOS, CARTERA, COBRANZA