Análisis al modelo de gestión de crédito y cobranza aplicado en la empresa Camaromensa S.A.
Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo investigativo tiene como objetivo analizar el modelo de gestión de crédito y cobranzas en la empresa CAMAROMENSA S.A. para mejorar su liquidez y rendimiento económico. Para llevar a cabo este trabajo se aplicó metodología de campo, en la restructuración del departamento de crédito y cobranzas lugar donde se desarrolla el hecho estudiado. Del mismo modo el trabajo se respalda con una metodología documental, en base a los estados financieros cotejados los cuales arrojan la situación económica actual de la empresa. Las técnicas o instrumentos de investigación empleados son la entrevista realizada a la gerente general donde se conoció la falencia latente de falta de reglamentos que regulen los procesos de crédito y cobranzas dentro de la empresa CAMAROMENSA S.A.; y los cuestionarios como herramientas de control interno para evaluar el cómo se desarrollan los procesos.
Estas guías son los reglamentos de operación de los procesos a través de modelos de gestión que ayudarán en el manejo de la administración por procesos en los negocios actuales. Por ende, los modelos de gestión que se aplicarán como herramienta regularán los procesos de otorgamiento de crédito y recuperación de los cobros en la empresa ya que contienen políticas y métodos eficientes para mejorar esta área.
The purpose of this research work is to analyze the credit and collections management model in the company CAMAROMENSA S.A. to improve its liquidity and economic performance. Moreover, to carry out this work, a field methodology was applied, in the restructuring of credit and collection department where the studied event is developed. Similarly this work is supported by a documentary methodology, based on the collated financial statements which show the current economic situation of the company. The investigation techniques or instruments used are the interview with the general manager here the latent lack of regulations that guide credit and collection processes within the company CAMAROMENSA S.A.; and the questionnaires as internal control tools to assess how the processes develop. These guides are the operation regulation of processes through management models that will help in the management of current business process management. Therefore, management models will be applied as a tool which will regulate the processes of granting credit and recovering collections in the company because it is contained with efficient policies and methods to improve this area.
The purpose of this research work is to analyze the credit and collections management model in the company CAMAROMENSA S.A. to improve its liquidity and economic performance. Moreover, to carry out this work, a field methodology was applied, in the restructuring of credit and collection department where the studied event is developed. Similarly this work is supported by a documentary methodology, based on the collated financial statements which show the current economic situation of the company. The investigation techniques or instruments used are the interview with the general manager here the latent lack of regulations that guide credit and collection processes within the company CAMAROMENSA S.A.; and the questionnaires as internal control tools to assess how the processes develop. These guides are the operation regulation of processes through management models that will help in the management of current business process management. Therefore, management models will be applied as a tool which will regulate the processes of granting credit and recovering collections in the company because it is contained with efficient policies and methods to improve this area.
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POLÍTICAS DE CRÉDITO, MODELOS DE GESTIÓN, COBRANZAS EFECTIVAS, ENTREVISTAS