Desarrollo de sistema de gestión de crédito y cobranza para Coopetrans Z-1
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Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
En el presente trabajo de investigación se analizó la gestión de las cuentas por cobrar de COOPETRANS Z1, dentro de este proceso investigativo se identificaron falencias en la gestión de crédito y cobranza tales como la carencia de manuales de procedimientos y control interno que aporten a la recuperación de valores por concepto de cartera vencida y falta de políticas de cobranzas y concesión de crédito que sirvan de guías en las operaciones diarias. Esta situación ha ocasionado que la entidad tenga dificultades al momento de cumplir con sus obligaciones patronales.
La propuesta se basa en el desarrollo de un sistema de gestión de crédito y cobranza para mejorar los procesos de cobro y otorgamiento de créditos, donde se especifiquen, funciones, políticas y procedimientos a seguir mediante un manual, con el fin de contribuir a la efectividad del cobro oportuno de valores que salvaguarden la estabilidad financiera de la institución.
In the present research work, the management of the accounts receivable of COOPETRANS Z1 was analyzed, within this investigative process, weaknesses in the management of credit and collection were identified such as the lack of manuals of procedures and internal control that contribute to the recovery of securities due to overdue portfolio and lack of collection and credit granting policies that serve as guides in daily operations. This situation has caused the entity to have difficulties when fulfilling its employer obligations. The proposal is based on the development of a credit and collection management system to improve credit collection and granting processes, where functions, policies and procedures to be followed by a manual are specified, in order to contribute to effectiveness. of the timely collection of securities that safeguard the financial stability of the institution.
In the present research work, the management of the accounts receivable of COOPETRANS Z1 was analyzed, within this investigative process, weaknesses in the management of credit and collection were identified such as the lack of manuals of procedures and internal control that contribute to the recovery of securities due to overdue portfolio and lack of collection and credit granting policies that serve as guides in daily operations. This situation has caused the entity to have difficulties when fulfilling its employer obligations. The proposal is based on the development of a credit and collection management system to improve credit collection and granting processes, where functions, policies and procedures to be followed by a manual are specified, in order to contribute to effectiveness. of the timely collection of securities that safeguard the financial stability of the institution.
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SISTEMA DE GESTIÓN DE CRÉDITO Y COBRANZA, CUENTAS POR COBRAR, CONTROL INTERNO, POLÍTICAS