Iniciativas administrativas para fortalecer gestión de créditos y cobranzas
Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo investigativo se enfocó en realizar un análisis de la situación actual del
departamento de crédito y cobranza y su incidencia en las cuentas por cobrar el cual
determinó que existen muchas falencias en la gestión de la concesión del crédito y la
recuperación de la cartera, dentro de este proceso investigativo también se evidenció la falta
de procesos y políticas que salvaguarden la integridad de los valores que se deben recuperar.
Esta situación ocasiona que las actividades no se cumplan a cabalidad viéndose afectado la
liquidez de la empresa, la propuesta de la presente investigación de la elaboración de políticas
y procedimientos para fortalecer la gestión de créditos y cobranzas donde se establecerán
objetivos departamentales y funciones específicas del área para evaluar a los clientes al
momento de conceder un crédito con la finalidad de mejorar la efectividad del cobro de los
valores y asegurar la liquidez de la empresa.
The present investigative work focused on an analysis of the current situation of the credit and collection department and its incidence on accounts receivable which determined that there are many shortcomings in the management of the credit granting and the recovery of the portfolio, Within this investigative process, the lack of processes and policies that safeguard the integrity of the values that must be recovered was also evident. This situation causes that the activities are not fully met, affecting the liquidity of the company, the proposal of the present investigation of the elaboration of policies and procedures to strengthen the management of credits and collections where departmental objectives and specific functions of the area will be established to evaluate clients when granting a loan in order to improve the effectiveness of the collection of securities and ensure the liquidity of the company.
The present investigative work focused on an analysis of the current situation of the credit and collection department and its incidence on accounts receivable which determined that there are many shortcomings in the management of the credit granting and the recovery of the portfolio, Within this investigative process, the lack of processes and policies that safeguard the integrity of the values that must be recovered was also evident. This situation causes that the activities are not fully met, affecting the liquidity of the company, the proposal of the present investigation of the elaboration of policies and procedures to strengthen the management of credits and collections where departmental objectives and specific functions of the area will be established to evaluate clients when granting a loan in order to improve the effectiveness of the collection of securities and ensure the liquidity of the company.
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Palabras clave
CARTERA, GESTIÓN, FUNCIONES, ANÁLISIS