Incidencias del efecto covid-19 en cuentas por cobrar en la empresa cargoline del ecuador en el año 2020
Fecha
2022-03
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Universidad de Guayaquil: Facultad de Ciencias Administrativas
Resumen
La COVID-19 ha tenido impactos en la producción global y el comercio internacional, es por ello que se enfatizó en desarrollar la investigación en la empresa Cargoline del Ecuador, que se emplea en el sector logístico, la cual tiene como objetivo general diagnosticar las incidencias en las cuentas por cobrar del año 2020, por lo tanto se utilizó la metodología de investigación de campo, el enfoque mixto, asimismo se aplicó los instrumentos como la encuesta, la entrevista y análisis documental, a los departamentos de contabilidad y créditos y cobranzas, con el fin de analizar de mejor manera la problemática de no contar con un manual de políticas de cobranzas, adicional se aplicó la entrevista a expertos en NIIF con el fin de complementar los datos sobre el efecto covid-19 en las cuentas por cobrar considerando que son los más idóneos para explicar el efecto a nivel general. A través, de los resultados se pudo presenciar las falencias que contaba la empresa, al manejar controles y procesos básicos, adicional se presenció el aumento progresivo en días de la rotación de cuentas por cobrar durante el 2020, de acorde con los resultados se concluye que la entidad no ha tenido una provisión de incobrabilidad. Para concluir se estableció como propuesta un manual de políticas de créditos y cobranzas y el modelo de deterioro basado en pérdidas esperadas para la recuperación de cartera.
The COVID-19 has had impacts on global production and international trade, that is why it was emphasized to develop the research in the company Cargoline del Ecuador, which is used in the logistics sector, which has as general objective to diagnose the incidences in the accounts receivable of the year 2020, therefore the field research methodology was used, the mixed approach, also the instruments such as the survey were applied, the interview and documentary analysis, to the accounting and credit and collection departments, in order to better analyze the problem of not having a collection policy manual, additionally the interview to IFRS experts was applied in order to complement the data on the covid-19 effect on accounts receivable considering that they are the most suitable to explain the effect at a general level. Through the results it was possible to witness the shortcomings that the company had, when handling basic controls and processes, additionally it was witnessed the progressive increase in days of accounts receivable turnover during 2020, according to the results it is concluded that the entity has not had a provision for uncollectibility. To conclude, a manual of credit and collection policies and the impairment model based on expected losses for portfolio recovery were established as a proposal.
The COVID-19 has had impacts on global production and international trade, that is why it was emphasized to develop the research in the company Cargoline del Ecuador, which is used in the logistics sector, which has as general objective to diagnose the incidences in the accounts receivable of the year 2020, therefore the field research methodology was used, the mixed approach, also the instruments such as the survey were applied, the interview and documentary analysis, to the accounting and credit and collection departments, in order to better analyze the problem of not having a collection policy manual, additionally the interview to IFRS experts was applied in order to complement the data on the covid-19 effect on accounts receivable considering that they are the most suitable to explain the effect at a general level. Through the results it was possible to witness the shortcomings that the company had, when handling basic controls and processes, additionally it was witnessed the progressive increase in days of accounts receivable turnover during 2020, according to the results it is concluded that the entity has not had a provision for uncollectibility. To conclude, a manual of credit and collection policies and the impairment model based on expected losses for portfolio recovery were established as a proposal.
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Palabras clave
COVID-19, PROVISIÓN DE CUENTAS INCOBRABLES, GESTIÓN DE LAS CUENTAS POR COBRAR, MANUAL DE POLÍTICAS DE CRÉDITOS Y COBRANZAS
Citación
APA