Diseño de un modelo de gestión para la optimización de cuentas por cobrar de la autoridad de Tránsito Municipal ATM
Fecha
2021
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Universidad de Guayaquil: Facultad de Ciencias Administrativas
Resumen
La presente investigación sobre un modelo de gestión para la optimización de las cuentas por cobrar de la Autoridad de Tránsito Municipal (ATM), se realiza debido al incremento constante de su cartera vencida y la dificultad para la recuperación de la misma, el propósito del estudio es describir las prácticas de cobranza adecuadas que optimicen la gestión de cobranza y disminuya el porcentaje de cartera vencida de la entidad, para ello se diseñó una investigación de campo de tipo descriptiva y explicativa con un enfoque cualitativo y se utilizaron técnicas y herramientas de recolección de información como la encuesta, la observación directa y la entrevista, mismas que permitieron evidenciar las falencias que se presentan en el proceso de cobranza que ratifican la problemática expuesta y que evitan mayor eficiencia en la gestión de la cuentas por cobrar. Al término de la investigación se pudo determinar que mediante la aplicación del modelo de gestión propuesto se incrementa la efectividad en la cobranza disminuyendo la cartera vencida y cuentas incobrables, lo que a su vez ayuda a que la entidad tenga una mejor imagen con respecto a la eficiencia en los índices de gestión de los recursos destinados a la cobranza.
The research on a management model for the optimization of accounts receivable from, the Municipal Transit Authority (ATM) was taken as a reference, is done due to the constant increase in its overdue portfolio and the difficulty in recovering it. The purpose of the study is to describe the adequate collection practices that optimize collection management and decrease the percentage of overdue portfolio of the entity. For this purpose, a descriptive and explanatory field research was designed with a qualitative approach and information collection techniques and tools were used, such as the survey, direct observation and the interview, which allowed show the shortcomings in the collection process that ratify the problems exposed and prevent greater efficiency in the management of accounts receivable. At the end of the research, it was determined that by applying the proposed management model, the effectiveness of collections is increased by reducing the overdue portfolio and uncollectible accounts, which in turn helps the entity to have a better image with respect to the efficiency of the management of resources destined to collections.
The research on a management model for the optimization of accounts receivable from, the Municipal Transit Authority (ATM) was taken as a reference, is done due to the constant increase in its overdue portfolio and the difficulty in recovering it. The purpose of the study is to describe the adequate collection practices that optimize collection management and decrease the percentage of overdue portfolio of the entity. For this purpose, a descriptive and explanatory field research was designed with a qualitative approach and information collection techniques and tools were used, such as the survey, direct observation and the interview, which allowed show the shortcomings in the collection process that ratify the problems exposed and prevent greater efficiency in the management of accounts receivable. At the end of the research, it was determined that by applying the proposed management model, the effectiveness of collections is increased by reducing the overdue portfolio and uncollectible accounts, which in turn helps the entity to have a better image with respect to the efficiency of the management of resources destined to collections.
Descripción
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Palabras clave
MODELO DE GESTIÓN, CUENTAS POR COBRAR, CARTERA VENCIDA, EFICIENCIA
Citación
APA