Mejora del àrea de creditos y cobranzas para optimizar el nivel de liquidez y solvencia de la empresa Farmayala Pharmaceutical Company S.A.
Fecha
2017
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo de tesis hace énfasis en la importancia de las políticas de créditos, y todo lo que concierne a su elaboración. Para la aplicación del tema se procedió al análisis de la situación financiera de la empresa farmacéutica FARMAYALA PHARMACEUTHICAL COMPANY S.A, viéndose está afectada por diferentes factores nombrados e intervenidos en el escrito. Fue de mucha importancia la descripción de los términos relevantes en el tema, esto con la intención de partir desde ahí en la aplicación práctica de los mismos. Los términos de mayor interés en el escrito fueron: Crédito, tipo de créditos solvencia, liquidez, políticas de crédito y cobranza; siendo los medios utilizados para el desarrollo de estos contenidos los siguientes: Libros, internet, informes web, artículos de periódico, entre otros. Las principales técnicas de recolección de datos en el escrito fueron dos, la primera, una entrevista dirigida al administrador de la empresa, la cual inquiría en conocer el estado del departamento de crédito y cobranza, y de las políticas que manejaba el mismo, seguido de una encuesta a los trabajadores de la empresa, con una muestra de 12 personas, divididas en 2 de cartera, 3 supervisores, y 7 personas del área de ventas, las cuales coincidieron en que hay un espacio de falla en tal área, la cual repercute en la afectación financiera de la empresa. La encuesta realizada fue de orden cerrada, de índole personal, brindándole al encuestado mayor confianza al emitir sus respuestas. Por último, terminando con la propuesta basada en la creación de un eficaz manual de crédito y cobranza, la cual se enfatizó en el querer mejorar la liquidez y solvencia de la empresa en cuestión; además, se elaboró un comité de crédito los cuales, delegando funciones específicas, estas con un objetivo en común que será el de sobre guardar la integridad financiera de la empresa desde el departamento de crédito y cobranza
This dissertation emphasizes the importance of credit policies, and everything that concerns their elaboration. For the application of the topic, the financial situation of the pharmaceutical company FARMAYALA PHARMACEUTHICAL COMPANY S.A was analyzed, being affected by different factors named and intervened in the writing. It was very important to describe the relevant terms in the subject, with the intention of starting from there in the practical application of the same. The terms of greatest interest in the writing were: Credit, type of credit solvency, liquidity, credit and collection policies; Being the means used for the development of these contents the following: Books, internet, web reports, newspaper articles, among others. The main techniques of data collection in the writing were two, the first, an interview addressed to the administrator of the company, which inquired into the status of the credit and collection department, and the policies that handled the same, followed by A survey of the employees of the company, with a sample of 12 people, divided into 2 portfolio, 3 supervisors, and 7 people from the sales area, who agreed that there is a gap in that area, which impacts In the financial affectation of the company. The survey was conducted in a closed, personal order, giving the respondent greater confidence in issuing their answers. Finally ending with the proposal based on the creation of an effective manual of credit and collection, which was emphasized in wanting to improve the liquidity and solvency of the company in question; In addition, a credit committee was created which, by delegating specific functions, these with a common goal will be to keep the financial integrity of the company from the credit and collection department
This dissertation emphasizes the importance of credit policies, and everything that concerns their elaboration. For the application of the topic, the financial situation of the pharmaceutical company FARMAYALA PHARMACEUTHICAL COMPANY S.A was analyzed, being affected by different factors named and intervened in the writing. It was very important to describe the relevant terms in the subject, with the intention of starting from there in the practical application of the same. The terms of greatest interest in the writing were: Credit, type of credit solvency, liquidity, credit and collection policies; Being the means used for the development of these contents the following: Books, internet, web reports, newspaper articles, among others. The main techniques of data collection in the writing were two, the first, an interview addressed to the administrator of the company, which inquired into the status of the credit and collection department, and the policies that handled the same, followed by A survey of the employees of the company, with a sample of 12 people, divided into 2 portfolio, 3 supervisors, and 7 people from the sales area, who agreed that there is a gap in that area, which impacts In the financial affectation of the company. The survey was conducted in a closed, personal order, giving the respondent greater confidence in issuing their answers. Finally ending with the proposal based on the creation of an effective manual of credit and collection, which was emphasized in wanting to improve the liquidity and solvency of the company in question; In addition, a credit committee was created which, by delegating specific functions, these with a common goal will be to keep the financial integrity of the company from the credit and collection department
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Palabras clave
LIQUIDEZ, SOLVENCIA