Análisis y propuesta de mejora del proceso de crédito y gestión de cobranza en la empresa Construcciones y Maquinarias JUV
No hay miniatura disponible
Archivos
Fecha
2018
Autores
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
Este estudio se enfocó en un análisis y propuesta de mejoras relacionadas a los procesos de
crédito y cobranza en la empresa “Construcciones y Maquinarias JUV”, planteando como
objetivo la evaluación de dichos procesos para aportar posteriormente con cambios que
favorezcan a la eficiencia. Para conocer a fondo la situación se realizó una recolección de datos
bajo un enfoque cualitativo mediante entrevistas, seleccionando como población al talento
humano de la empresa, específicamente al administrador, el encargado de la cobranza, un
asesor comercial y el contador. Entre las limitantes se mencionan el no contar con una persona
exclusiva del cobro, disponer de políticas muy permisivas en el crédito y no intensivas en la
cobranza, además de no provisionar las cuentas incobrables. Por estas novedades se plantean
mejoras como la contratación de una persona para el seguimiento de la cartera, cambios en las
políticas de créditos para restringir su asignación mientras se presentan mejores procedimientos
de cobranza, sumando a esto la provisión de cuentas incobrables para evitar sanciones por
irrespetar las normas internacionales de información financiera. Estos cambios representarán
un costo de $ 5.400, equivaliendo al 10,41% de las cuentas por cobrar que ascienden a
$ 51.850,56 al año 2017, debiendo $ 20.621,67 considerarse como incobrables, afectando la
liquidez de la compañía y justificando la necesidad de procedimientos internos más efectivos.
This study focused on an analysis and proposal of improvements related to the credit and collection processes in the company "Construcciones y Maquinarias JUV", proposing as an objective the evaluation of said processes to subsequently contribute with changes that favor efficiency. In order to fully understand the situation, a data collection was carried out using a qualitative approach through interviews, selecting as a population the human talent of the company, specifically the administrator, the person in charge of collection, a commercial advisor and the accountant. Among the limitations are mentioned not having an exclusive person collection, have very permissive policies in the credit and not intensive collection, in addition to not provisioning the uncollectible accounts. These developments include improvements such as hiring a person to monitor the portfolio, changes in credit policies to restrict their allocation while presenting better collection procedures, adding to this the provision of uncollectible accounts to avoid penalties for disrespecting international financial reporting standards. These changes represent a cost of $ 5,400, equivalent to 10.41% of accounts receivable amounting to $ 51,850.56 in 2017, with $ 20,621.67 considered as uncollectible, affecting the company's liquidity and justifying the need of more effective internal procedures.
This study focused on an analysis and proposal of improvements related to the credit and collection processes in the company "Construcciones y Maquinarias JUV", proposing as an objective the evaluation of said processes to subsequently contribute with changes that favor efficiency. In order to fully understand the situation, a data collection was carried out using a qualitative approach through interviews, selecting as a population the human talent of the company, specifically the administrator, the person in charge of collection, a commercial advisor and the accountant. Among the limitations are mentioned not having an exclusive person collection, have very permissive policies in the credit and not intensive collection, in addition to not provisioning the uncollectible accounts. These developments include improvements such as hiring a person to monitor the portfolio, changes in credit policies to restrict their allocation while presenting better collection procedures, adding to this the provision of uncollectible accounts to avoid penalties for disrespecting international financial reporting standards. These changes represent a cost of $ 5,400, equivalent to 10.41% of accounts receivable amounting to $ 51,850.56 in 2017, with $ 20,621.67 considered as uncollectible, affecting the company's liquidity and justifying the need of more effective internal procedures.
Descripción
Palabras clave
CUENTAS POR COBRAR, CUENTAS INCOBRABLES, PROVISIÓN, CRÉDITO