Modelo de gestión crédito y cobranzas para mejorar liquidez en Thermocont S.A
Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El trabajo de investigación realizado en la empresa Thermocont S.A., dedicada a la venta de maquinaria y equipos de refrigeración para contenedores y sus partes, en el que se propone un modelo de gestión de créditos y cobranzaspara mejorar la liquidez y con el fin de minimizar el riesgo de la cartera vencida, a su vez la indagación y la revisión bibliográfica de sustentos teóricos de varios autores, y la aplicación de la metodología cuantitativa permitió al autor a desarrollar una series de preguntas el cual el instrumento utilizado fue la encuesta y se realizó al área de crédito y cobranzas, financiero y administrativo siendo esto una muestra de sujetos intenciones se obtuvo como resultado la falta de control en el crédito y cobranzas, el cual se llegó a la conclusión que la aplicación de este modelo de gestión ayudara a la empresa a contar con una gestión saludable, eficiente y de liquidez, y solvencia económica financiera.
The research work carried out at Thermocont SA, dedicated to the sale of refrigeration machinery and equipment for containers and their parts, in which a credit and collection management model is proposed to improve liquidity and in order to minimize the risk of the overdue portfolio, in turn the investigation and bibliographic review of theoretical support of several authors, and the application of the quantitative methodology allowed the author to develop a series of questions which the instrument used was the survey and was conducted to the area of credit and collections, financial and administrative being this a sample of subjects intentions, the result was the lack of control in credit and collections, which concluded that the application of this management model will help the company to have a healthy, efficient and liquidity management, and financial economic solvency.
The research work carried out at Thermocont SA, dedicated to the sale of refrigeration machinery and equipment for containers and their parts, in which a credit and collection management model is proposed to improve liquidity and in order to minimize the risk of the overdue portfolio, in turn the investigation and bibliographic review of theoretical support of several authors, and the application of the quantitative methodology allowed the author to develop a series of questions which the instrument used was the survey and was conducted to the area of credit and collections, financial and administrative being this a sample of subjects intentions, the result was the lack of control in credit and collections, which concluded that the application of this management model will help the company to have a healthy, efficient and liquidity management, and financial economic solvency.
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MODELO DE GESTIÓN, PROCEDIMIENTOS, CRÉDITO Y COBRANZA, FLUJO DE EFECTIVO