Análisis contable de las cuentas por cobrar de la Empresa ODCON
Fecha
2021
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Editor
Universidad de Guayaquil: Facultad de Ciencias Administrativas
Resumen
El presente proyecto de investigación analiza la situación actual de la empresa ODCON S.A., en relación a la gestión de crédito y cobranzas, las políticas y procedimientos para la recuperación de cartera, los resultados identificaron problemas y errores en la recuperación de cartera, mala organización de la información, déficit en las actividades que desempeña el departamento de las cobranzas. Los argumentos teóricos están basados en el marco de la gestión de cobranza los cuales contribuyen al desarrollo de la propuesta, respecto a la parte metodológica, se planteó la aplicación de una investigación de tipo descriptiva y de campo, el enfoque de la investigación es cuantitativo ya que se utilizó como medio la encuesta y entrevista, dirigida al área ventas y cobranzas de la empresa que son en total 21 personas, el diseño del estudio permite identificar el causa y efecto de la situación que se analiza mediante una comparación estadística, esto permitió conocer la situación respecto al manejo de actividades de recuperación de cartera. Lo que dio origen al problema fue la flexibilidad del crédito otorgado además que se identificó la ausencia de mecanismos de control lo que ocasiono mayores riesgos para recuperar las cuentas por cobrar dando como efecto baja liquidez en la empresa ODCON S.A. Para ello se propuso delinear procedimientos de créditos y cobranzas en la empresa como un instrumento que permita mejorar las actividades en la recuperación de las cuentas por cobrar.
This research project analyzes the current situation of the company ODCON SA, in relation to credit management and collections, policies and procedures for portfolio recovery, the results identified problems and errors in portfolio recovery, poor organization of information, deficit in the activities carried out by the collection department. The theoretical arguments are based on the collection management framework which contribute to the development of the proposal, regarding the methodological part, the application of a descriptive and field type research was proposed, the research approach is quantitative and that the survey and interview were used as a means, directed to the sales and collections area of the company that are a total of 21 people, the design of the study allows to identify the cause and effect of the situation that is analyzed through a statistical comparison, this allowed to know the situation regarding the management of portfolio recovery activities. What gave rise to the problem was the flexibility of the credit granted, in addition to the absence of control mechanisms, which caused greater risks to recover accounts receivable, resulting in low liquidity in the company ODCON S.A. For this, it was proposed to outline credit and collection procedures in the company as an instrument that allows improving the activities in the recovery of accounts receivable.
This research project analyzes the current situation of the company ODCON SA, in relation to credit management and collections, policies and procedures for portfolio recovery, the results identified problems and errors in portfolio recovery, poor organization of information, deficit in the activities carried out by the collection department. The theoretical arguments are based on the collection management framework which contribute to the development of the proposal, regarding the methodological part, the application of a descriptive and field type research was proposed, the research approach is quantitative and that the survey and interview were used as a means, directed to the sales and collections area of the company that are a total of 21 people, the design of the study allows to identify the cause and effect of the situation that is analyzed through a statistical comparison, this allowed to know the situation regarding the management of portfolio recovery activities. What gave rise to the problem was the flexibility of the credit granted, in addition to the absence of control mechanisms, which caused greater risks to recover accounts receivable, resulting in low liquidity in the company ODCON S.A. For this, it was proposed to outline credit and collection procedures in the company as an instrument that allows improving the activities in the recovery of accounts receivable.
Descripción
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Palabras clave
CUENTAS POR COBRAR, RECUPERACIÓN DE CARTERA, GESTIÓN DE CRÉDITO
Citación
APA