Propuesta de un modelo financiero, empresa Maserclisa maquinarias y servicios en climatización
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Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La finalidad fundamental de la investigación es facilitar, mejorar las políticas y procedimientos con el fin de lograr los objetivos establecidos por la empresa. El control interno es parte importante a nivel empresarial, y de esta manera cumplir exitosamente con las actividades económicas y mercantiles. El presente trabajo de investigación tuvo lugar en el norte de Guayaquil en la empresa “MASERCLISA S.A.”, el cual se diseñó con el objetivo de plantear un modelo de gestión financiero con el fin de reducir los niveles de morosidad en la cartera lo cual mejorar la liquidez y rentabilidad del negocio. Actualmente la cartera ha presentado un vencimiento mayor a un mes en aproximadamente el 40% de las cuentas por cobrar por lo que afecta directamente la solvencia de la empresa al momento de querer cumplir con sus obligaciones a corto plazo, y, especialmente para garantizar la continuidad de los procesos de operación y productividad de la compañía. Por esta razón es de vital importancia la creación de un modelo financiero y la restructuración de los procesos de concesión de créditos por medio de la calificación de los clientes por categoría, recomendada por la superintendencia de bancos, bajo este contexto se plantearon políticas y planes de capacitación al personal de gestión y cobranza, que tiene como fin garantizar el cumplimiento de las políticas y procesos dirigidos a disminuir el riego financiero que es bastante elevado en la empresa MASERCLISA S.A.
The fundamental purpose of research is to facilitate, improve policies and procedures in order to achieve the objectives set by the company. Internal control is an important part at the enterprise level, and thus successfully fulfill economic and mercantile activities. The present research work took place in the north of Guayaquil in the company "MASERCLISA S.A.", which was designed with the objective of proposing a financial management model in order to reduce the levels of delinquency in the portfolio which improve the liquidity and profitability of the business. Currently the portfolio has presented a maturity greater than one month in approximately 40% of accounts receivable so it directly affects the solvency of the company at the time of wanting to meet their obligations in the short term, and especially to ensure the continuity of operational processes and productivity of the company. For this reason, it is of vital importance to create a financial model and to restructure credit granting processes by means of rating clients by category, recommended by the Superintendency of Banks. In this context, policies and training plans for management and collection personnel were proposed, whose purpose is to guarantee compliance with policies and processes aimed at reducing the financial risk, which is quite high in the company MASERCLISA S.A.
The fundamental purpose of research is to facilitate, improve policies and procedures in order to achieve the objectives set by the company. Internal control is an important part at the enterprise level, and thus successfully fulfill economic and mercantile activities. The present research work took place in the north of Guayaquil in the company "MASERCLISA S.A.", which was designed with the objective of proposing a financial management model in order to reduce the levels of delinquency in the portfolio which improve the liquidity and profitability of the business. Currently the portfolio has presented a maturity greater than one month in approximately 40% of accounts receivable so it directly affects the solvency of the company at the time of wanting to meet their obligations in the short term, and especially to ensure the continuity of operational processes and productivity of the company. For this reason, it is of vital importance to create a financial model and to restructure credit granting processes by means of rating clients by category, recommended by the Superintendency of Banks. In this context, policies and training plans for management and collection personnel were proposed, whose purpose is to guarantee compliance with policies and processes aimed at reducing the financial risk, which is quite high in the company MASERCLISA S.A.
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CONTROL, CREDITO, POLITICAS PROCESOS, LIQUIDEZ