Manual de procedimientos para el control interno de las cuentas por cobrar en la empresa Univisa S.A.
Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La empresa Univisa S.A es una empresa de telecomunicaciones que inicio sus actividades en el año 1994 y desde entonces ha sido colocada como la segunda operadora de televisión satelital y servicios de internet de gran expansión en el Ecuador, esta empresa es especializa por brindar servicios por suscripción en Televisión Pagada y acceso a internet a los diferentes puntos establecidos en Ecuador, utilizando tecnología de última generación. En la empresa se está realizando una mala gestión en el departamento de créditos y cobranza, es decir que no se está retornando el efectivo y queda muchos registros de valores por cobrar y los clientes ya no requieren del servicio por los valores adeudados, por lo tanto, bajo el conocimiento de esta mala gestión hemos decidido mejorarla de la siguiente manera.
Hemos desarrollado este proyecto, con la finalidad de mejorar la situación del departamento de créditos y cobranzas de la empresa Univisa S.A, de tal manera que la gestión de cobranzas mejore mediante la utilización de un manual de funciones para tener una mejor calidad de recaudación de valores adeudados por los clientes y que mediante nuevas políticas de créditos y cobranzas, se mantenga retornando constantemente el efectivo y obtenga mejores resultados al final del ejercicio.
The company Univisa SA is a telecommunications company that started its activities in 1994 and since then it has been placed as the second operator of satellite television and Internet services of great expansion in Ecuador, this company is specialized in providing subscription services in Paid Television and Internet access to the different points established in Ecuador, using state-of-the-art technology. In the company is doing a bad management in the department of credits and collection, that is to say that the cash is not being returned and there are many records of securities receivable and customers no longer require the service for the amounts owed therefore, Under the knowledge of this mismanagement we have decided to improve it in the following way. We have developed this project, with the purpose of improving the situation of the credit and collections department of the company Univisa SA, in such a way that the collection management improves by using a manual of functions to have a better quality of collection of values. Owed by the clients and that by means of new policies of credits and collections, it keeps returning the cash constantly and obtains better results of the exercise.
The company Univisa SA is a telecommunications company that started its activities in 1994 and since then it has been placed as the second operator of satellite television and Internet services of great expansion in Ecuador, this company is specialized in providing subscription services in Paid Television and Internet access to the different points established in Ecuador, using state-of-the-art technology. In the company is doing a bad management in the department of credits and collection, that is to say that the cash is not being returned and there are many records of securities receivable and customers no longer require the service for the amounts owed therefore, Under the knowledge of this mismanagement we have decided to improve it in the following way. We have developed this project, with the purpose of improving the situation of the credit and collections department of the company Univisa SA, in such a way that the collection management improves by using a manual of functions to have a better quality of collection of values. Owed by the clients and that by means of new policies of credits and collections, it keeps returning the cash constantly and obtains better results of the exercise.
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COBRANZA, GESTIÓN, CARTERA, ROTACIÓN