Restructuración del manual de políticas de crédito y cobranzas de la empresa Agrobelv S.A.
Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
Este trabajo investigativo tiene el objetivo de restructurar el manual de políticas de control interno en el área de crédito y cobranza de la empresa comercializadora de insumos agropecuarios AGROBELV S.A, como herramienta de ayuda para optimizar sus actividades cotidianas, en base a un análisis de estudio documental y cualitativo se observó la desorganización en los procesos de otorgamiento de crédito, lo cual reflejo una incidencia de iliquidez en los ingresos y manejos de la cartera de cliente. El trabajo se lo desarrollo de una manera descriptiva y de campo que permitió diagnosticar a AGROBELV S.A en el campo del crédito y las cobranzas, además de considerar las costumbres a través de la descripción obtenida de sus clientes, la investigación se la realiza a través de la entrevista con el fin de describir la realidad que emergen la entidad. El resultado prioriza la necesidad de agilizar la gestión de cobro, aplicando un manual de políticas, se busca tener un flujo atractivo de efectivo y liquidez, disminuyendo los indicadores de cobranzas y cuentas incobrables; además el presente manual de crédito y cobranza servirá de apoyo para ejecutar con eficiencia el cobro y la descripción de una base de dato consolidada, permitiendo un plan de restructuración que ayudará a disminuir los riesgos de la morosidad, la extensión de la cobranza en monto, seguridad de la base obtenida y crédito, además de la calidad y dinamismo con que se recuperaran los importes ofrecidos a crédito.
This research work aims to restructure the manual of internal control policies in the area of credit and collection of the agribusiness trading company AGROBELV SA, as a tool to help optimize their daily activities, based on a documentary study analysis and qualitative disorganization was observed in the processes of granting credit, which reflects an incidence of illiquidity in the income and management of the client portfolio. The work was developed in a descriptive and field manner that allowed AGROBELV SA to be diagnosed in the field of credit and collections, in addition to considering the customs through the description obtained from its clients, the investigation is carried out through the interview in order to describe the reality that the entity emerges. The result prioritizes the need to streamline collection management, applying a policy manual, seeks to have an attractive flow of cash and liquidity, decreasing collection indicators and uncollectible accounts; In addition, this credit and collection manual will be used to efficiently execute the collection and description of a consolidated data base, allowing a restructuring plan that will help to reduce the risks of delinquency, the extension of collection in amount, security of the obtained base and credit, in addition to the quality and dynamism with which the amounts offered on credit will be recovered.
This research work aims to restructure the manual of internal control policies in the area of credit and collection of the agribusiness trading company AGROBELV SA, as a tool to help optimize their daily activities, based on a documentary study analysis and qualitative disorganization was observed in the processes of granting credit, which reflects an incidence of illiquidity in the income and management of the client portfolio. The work was developed in a descriptive and field manner that allowed AGROBELV SA to be diagnosed in the field of credit and collections, in addition to considering the customs through the description obtained from its clients, the investigation is carried out through the interview in order to describe the reality that the entity emerges. The result prioritizes the need to streamline collection management, applying a policy manual, seeks to have an attractive flow of cash and liquidity, decreasing collection indicators and uncollectible accounts; In addition, this credit and collection manual will be used to efficiently execute the collection and description of a consolidated data base, allowing a restructuring plan that will help to reduce the risks of delinquency, the extension of collection in amount, security of the obtained base and credit, in addition to the quality and dynamism with which the amounts offered on credit will be recovered.
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MANUAL, POLITICAS, RESTRUTURACION DE PROCEDIMIENTO, CREDITO Y COBRANZA