Factoring como estrategia de liquidez en Santa María de Casagrande
Fecha
2019
Autores
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La presente investigación se enfoca al análisis de la situación financiera de la Asociación de Propietarios Urbanización Santa María de Casagrande la cual se dedica a la venta de villas de dos plantas, estilo moderno y contemporáneo Se ofrecen casas implantadas en los diferentes terrenos, diferentes modelos, precios y direcciones, estas pueden ser de 1 o 2 plantas, su estilo o diseño puede ser modelo colonial o moderno, en el análisis se detectó que la empresa tiene problemas relevantes financieros que se centralizan en la recuperación de la cartera lo que provoca que sus cuentas por cobrar se incrementen. Luego de la recolección de los datos la cual da veracidad a la problemática planteada, se propone a la Asociación la aplicación del Factoring como instrumento de liquidez, a través de la venta de las carteras con vencimiento a los 60 días. Concluyendo que con la Venta de la cartera vencida la empresa podrá contar con el recurso de forma inmediata, logrando tener liquidez con el cual puede invertir en la adquisición de activos corrientes; así también, logrará presentar estados financieros con información real que sirva para la toma de decisiones de los socios principales.
This research focuses on the analysis of the financial situation of the Owners Association Urbanization Santa María de Casagrande which is dedicated to the sale of two-storey villas, modern and contemporary style. Houses are offered implanted in the different lands, different models, Prices and addresses, these can be 1 or 2 floors, their style or design can be colonial or modern model, in the analysis it was detected that the company has significant financial problems that are centralized in the recovery of the portfolio which causes its accounts receivable are increased. After the data collection which gives truth to the problem raised, it is proposed to the Association the application of Factoring as a liquidity instrument, through the sale of the portfolio with a maturity of 60 days. Concluding that with the Sale of the past due portfolio the company will be able to count on the resource immediately, achieving liquidity with which it can invest in the acquisition of current assets; likewise, it will be able to present financial statements with real information that serves for the decision making of the main partners.
This research focuses on the analysis of the financial situation of the Owners Association Urbanization Santa María de Casagrande which is dedicated to the sale of two-storey villas, modern and contemporary style. Houses are offered implanted in the different lands, different models, Prices and addresses, these can be 1 or 2 floors, their style or design can be colonial or modern model, in the analysis it was detected that the company has significant financial problems that are centralized in the recovery of the portfolio which causes its accounts receivable are increased. After the data collection which gives truth to the problem raised, it is proposed to the Association the application of Factoring as a liquidity instrument, through the sale of the portfolio with a maturity of 60 days. Concluding that with the Sale of the past due portfolio the company will be able to count on the resource immediately, achieving liquidity with which it can invest in the acquisition of current assets; likewise, it will be able to present financial statements with real information that serves for the decision making of the main partners.
Descripción
Palabras clave
FACTORING, ESTRATEGIA, ESTADOS FINANCIEROS