Modelo de gestión al departamento de crédito-cobranza para comercializadora de insumos médicos
Fecha
2019
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ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La empresa InsuMedic S.A. presenta los saldos de sus cuentas por cobrar muy altos en
comparación al efectivo que posee, esta situación refleja que la empresa no posee la liquidez
suficiente para cubrir con sus obligaciones debido a la deficiencia que existe en la gestión de
crédito y cobranza, provocando que no se recupere de forma inmediata el dinero por concepto
de las transacciones realizadas. A través de la investigación descriptiva y la investigación
experimental de campo permite la recopilación de información sobre el objeto de estudio y
mediante el uso de técnicas e instrumentos se realiza el respectivo análisis de los estados
financieros el cual permite interpretar los movimientos y variaciones que han tenido las
cuentas por cobrar y las demás cuentas relacionadas y cuáles han sido sus efectos, el objetivo
principal de esta investigación es diseñar un modelo de gestión para el área de crédito y
cobranza, que permita mejorar la liquidez de la empresa InsuMedic S.A., el cual contiene
políticas y procedimientos de créditos y cobranza a través de las cuales se deben implementar
con la finalidad de mejorar la gestión de la empresa.
The company InsuMedic S.A. presents the balances of its accounts receivable very high compared to the cash it has, this situation reflects that the company does not have sufficient liquidity to cover its obligations due to the deficiency that exists in the management of credit and collection, causing that Money is recovered immediately for the transactions carried out. Through descriptive research and experimental field research allows the collection of information about the object of study and through the use of techniques and instruments is made the respective analysis of financial statements which allows to interpret the movements and variations that have had accounts receivable and other related accounts and what their effects have been, the main objective of this research is to design a management model for the credit and collection area, which will improve the liquidity of the company InsuMedic SA, which contains policies and procedures of credits and collection through which they must be implemented in order to improve the management of the company.
The company InsuMedic S.A. presents the balances of its accounts receivable very high compared to the cash it has, this situation reflects that the company does not have sufficient liquidity to cover its obligations due to the deficiency that exists in the management of credit and collection, causing that Money is recovered immediately for the transactions carried out. Through descriptive research and experimental field research allows the collection of information about the object of study and through the use of techniques and instruments is made the respective analysis of financial statements which allows to interpret the movements and variations that have had accounts receivable and other related accounts and what their effects have been, the main objective of this research is to design a management model for the credit and collection area, which will improve the liquidity of the company InsuMedic SA, which contains policies and procedures of credits and collection through which they must be implemented in order to improve the management of the company.
Descripción
Palabras clave
LIQUIDEZ, CRÉDITO, COBRANZA, POLÍTICAS