Incidencia del covid 19 en las cuentas por cobrar y su afectación a la liquidez de spartan del ecuador s.a
Fecha
2021
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil: Facultad de Ciencias Administrativas
Resumen
La presente investigación está orientada en evaluar el impacto del Covid-19 en las cuentas por cobrar y como se ve afectada la liquidez de Spartan del Ecuador S.A., basada en el estudio y análisis de las cuentas por cobrar de dicha empresa lo que permitirá obtener resultados fiables para la toma de decisiones para el bienestar económico de esta compañía. Los tipos de investigación que se utilizaron fueron el descriptivo ya que se puntualiza la actividad, características y comportamiento de la empresa, la bibliográfica-documental dado que se efectuó el proceso de búsqueda, recuperación y análisis de los datos obtenidos y por último el de tipo de investigación de campo ya que la información obtenida fue tomada de fuentes primarias utilizando como técnicas la entrevista, encuesta y una guía de observación, este con la finalidad de obtener información relevante por medio de los involucrados que permitieron detectar las falencias existentes y poder dar una solución a las misma. Se realizó una mejora al modelo de gestión de procesos para el área de crédito y cobranzas cuya principal finalidad fue mejorar el procedimiento que la empresa está llevando en la actualidad que no estaba siendo eficiente.
This research is aimed at evaluating the impact of Covid-19 on accounts receivable and how the liquidity of Spartan del Ecuador SA is affected, based on the study and analysis of the accounts receivable of said company, which will allow obtaining results reliable for decision making for the economic well-being of this company. The types of research that were used were descriptive since the activity, characteristics and behavior of the company are specified, bibliographic-documentary since the process of search, recovery and analysis of the data obtained was carried out and finally the type of field research since the information obtained was taken from primary sources using the interview, survey and observation guide as techniques, this in order to obtain relevant information through those involved that allowed detecting the existing shortcomings and being able to give an solution to them. An improvement was made to the process management model for the credit and collections area whose main purpose was to improve the procedure that the company is currently carrying out, which was not being efficient.
This research is aimed at evaluating the impact of Covid-19 on accounts receivable and how the liquidity of Spartan del Ecuador SA is affected, based on the study and analysis of the accounts receivable of said company, which will allow obtaining results reliable for decision making for the economic well-being of this company. The types of research that were used were descriptive since the activity, characteristics and behavior of the company are specified, bibliographic-documentary since the process of search, recovery and analysis of the data obtained was carried out and finally the type of field research since the information obtained was taken from primary sources using the interview, survey and observation guide as techniques, this in order to obtain relevant information through those involved that allowed detecting the existing shortcomings and being able to give an solution to them. An improvement was made to the process management model for the credit and collections area whose main purpose was to improve the procedure that the company is currently carrying out, which was not being efficient.
Descripción
pdf
Palabras clave
CUENTAS POR COBRAR, LIQUIDEZ, MODELO DE GESTIÓN, POLÍTICAS, PROCEDIMIENTOS
Citación
APA