Baja liquidez en la empresa Cauchos Industriales Cauinca s.a. una empresa Mi pyme
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente proyecto es un estudio de caso de la Empresa Cauchos Industriales Cauinca S.A. la cual posee un bajo nivel de efectivo o liquidez, provocada principalmente por una mala práctica de créditos y cobranzas, y a su vez un corto plazo a pago a proveedores en el cual nos lleva a un serio problema de iliquidez, es por esta razón que se hizo un análisis de las políticas de crédito, mediante el cual se determinó que la empresa otorgaba créditos con mucha facilidad a fin de conseguir un aumento en sus ventas. Esto evidenció una mala administración de las cuentas por cobrar por parte del equipo financiero, demostrada principalmente por la falta de políticas de crédito formalmente señaladas además de un control ineficiente sobre tales cuentas. La propuesta del proyecto abordó temáticas administrativas, contables y financieras-bursátiles, dado que se planteó el diseño de las políticas de crédito con estándares claros.
The present project is a case study of Cauchos Industrial Company Cauinca S.A. which has a low level of cash or liquidity, caused mainly by a bad practice of credits and collections, and in turn a short term to payment to suppliers in which it leads to a serious problem of illiquidity, it is for this reason that He made an analysis of credit policies, through which it was determined that the company granted loans very easily in order to achieve an increase in sales. This evidenced a bad administration of accounts receivable by the financial team, demonstrated mainly by the lack of formally indicated credit policies as well as inefficient control over such accounts. The project proposal addressed administrative, accounting and financial-stock exchange issues, since the design of credit policies with clear standards was considered.
The present project is a case study of Cauchos Industrial Company Cauinca S.A. which has a low level of cash or liquidity, caused mainly by a bad practice of credits and collections, and in turn a short term to payment to suppliers in which it leads to a serious problem of illiquidity, it is for this reason that He made an analysis of credit policies, through which it was determined that the company granted loans very easily in order to achieve an increase in sales. This evidenced a bad administration of accounts receivable by the financial team, demonstrated mainly by the lack of formally indicated credit policies as well as inefficient control over such accounts. The project proposal addressed administrative, accounting and financial-stock exchange issues, since the design of credit policies with clear standards was considered.
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LIQUIDEZ, CARTERA VENCIDA, POLÍTICAS DE CRÉDITO, CUENTAS INCOBRABLES