Analisis contable y tributario de la cuenta por cobrar y la afectación en los estados financieros
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Fecha
2020
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Universidad de Guayaquil, Facultad de Ciencias Administrativas
Resumen
La empresa Dismersol S.A. mostró una falta de aplicación de las provisiones y deterioro en los
registros de las cuentas por cobrar debido a débiles controles aplicados durante el otorgamiento de
créditos y debido a recaudaciones a largo plazo de los valores de las ventas a crédito a través de la
gestión de cobranzas. Se estableció como objetivo general “Analizar la actual situación de las
cuentas por cobrar y su impacto en la situación económica de la empresa Dismersol S.A.” La
metodología aplicada fue cualitativa y cuantitativa, mientras que el tipo de investigación fue
descriptivo, de campo y documental, debido que a través de la recolección de información por
medio de la aplicación de técnica e instrumento de la entrevista y encuesta se pudo comprobar la
hipótesis planteada el cual determinó que existía una debilidad en los controles de la cartera pues
estás estaban determinadas sin políticas y procedimientos que le permitieran definir la forma
acertada en que debían ser llevadas a cabo y la liquidez de la empresa disminuyó de un periodo a
otro, esto de acuerdo al análisis efectuado en los estados financieros. Finalmente, la propuesta
constituyó la determinación del cálculo de la provisión de cuentas incobrables y las pérdidas de
acuerdo a las NIIF 9 de las cuentas por cobrar y, además, para mejorar la recaudación de la cartera
se determinaron políticas y procedimientos de créditos y cobranzas. Por medio de la aplicación de
la estrategia de financiamiento, factoring, misma que a través de la negociación de la cartera de
clientes tipo A fue posible obtener efectivo.
The company Dismersol S.A. showed a lack of application of provisions and deterioration in the records of accounts receivable due to weak controls applied during the granting of credits and due to long-term collections of the values of credit sales through collections management. The general objective was established "To analyze the current situation of accounts receivable and its impact on the economic situation of the company Dismersol S.A." The applied methodology was qualitative and quantitative, while the type of research was descriptive, field and documentary, because through the collection of information through the application of the technique and instrument of the interview and survey, the hypothesis could be verified raised which determined that there was a weakness in the portfolio controls since these were determined without policies and procedures that allowed them to define the correct way in which they should be carried out and the liquidity of the company decreased from one period to another, this according to the analysis carried out in the financial statements. Finally, the proposal constituted the determination of the calculation of the provision for uncollectible accounts and losses according to IFRS 9 of accounts receivable and, in addition, to improve the collection of the portfolio, policies and procedures for credits and collections were determined. Through the application of the financing strategy, factoring, same as through the negotiation of the client portfolio type A it was possible to obtain cash.
The company Dismersol S.A. showed a lack of application of provisions and deterioration in the records of accounts receivable due to weak controls applied during the granting of credits and due to long-term collections of the values of credit sales through collections management. The general objective was established "To analyze the current situation of accounts receivable and its impact on the economic situation of the company Dismersol S.A." The applied methodology was qualitative and quantitative, while the type of research was descriptive, field and documentary, because through the collection of information through the application of the technique and instrument of the interview and survey, the hypothesis could be verified raised which determined that there was a weakness in the portfolio controls since these were determined without policies and procedures that allowed them to define the correct way in which they should be carried out and the liquidity of the company decreased from one period to another, this according to the analysis carried out in the financial statements. Finally, the proposal constituted the determination of the calculation of the provision for uncollectible accounts and losses according to IFRS 9 of accounts receivable and, in addition, to improve the collection of the portfolio, policies and procedures for credits and collections were determined. Through the application of the financing strategy, factoring, same as through the negotiation of the client portfolio type A it was possible to obtain cash.
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ANÁLISIS CONTABLE-TRIBUTARIO, CUENTAS POR COBRAR, DETERIORO DE CUENTAS