Análisis de la recuperación de cuentas por cobrar del almacén Promociones S.A.
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Fecha
2016
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Universidad de Guayaquil
Resumen
Almacén PROMOCIONES S.A es una empresa dedicada a la importación, exportación, distribución dentro y fuera del país, comercialización, compra-venta, manufacturera y fabricación de mercaderías de bazar, bisutería, juguetes flores y plantas artificiales, ropa, accesorios para el hogar. La empresa fue constituida el 11 de Agosto de 1994 en la ciudad de Duran y fue inscrita en el registro mercantil el 8 de Octubre del mismo año. La empresa a través de los años ha crecido abriendo dos locales más en el centro de Guayaquil ampliando la gama de venta de productos y dando trabajo a muchos guayaquileños. En el año 2008 el gobierno nacional golpeo al sector importador con la imposición de las salvaguardias haciendo que los costos de nacionalización sean alto, se tuvo que reajustar los precios de venta, se trató de golpear los bolsillos de los consumidores. Pero en el año 2015 nuevamente por imposición del Gobierno se sube las salvaguardia en un 45% lo cual golpeo de forma agresiva a la empresa con esto se evidencio el problema de la recuperación de cuentas por cobrar para cubrir los gastos fijos que tiene la empresa sin embargo se redujeron la utilidad para tener una mayor venta y obtener mayores ingresos. Este proyecto tratará de dar una posible solución mediante la elaboración de nuevas políticas de cobranza para mejorar la recuperación cuentas por cobrar y así cumplir con todos los costos fijos que tiene la empresa de manera mensual.
Almacén PROMOCIONES S.A is a company dedicated to the import, export, distribution inside and outside the country, marketing, buying and selling, manufacturing and manufacturing of goods of bazaar, jewelry, toys flowers and artificial plants, clothes, accessories for the home. The company was incorporated on August 11, 1994 in the city of Duran and was registered in the mercantile registry on October 8 of the same year. The company has grown over the years by opening two more premises in the center of Guayaquil, expanding the range of products and giving work to many Guayaquilans. In 2008, the national government hit the importing sector with the imposition of safeguards, causing the nationalization costs to be high, it was necessary to readjust the sales prices, it was to hit the pockets of consumers. But in 2015 again by imposition of the Government raises the safeguard in 45% which struck aggressively to the company with this was evidenced the problem of the recovery of accounts receivable to cover the fixed expenses that the company has without However, profits were reduced in order to have a higher sales and higher income. This project will try to give a possible solution by developing new collection policies to improve the recovery accounts receivable and thus meet all the fixed costs that the company has on a monthly basis.
Almacén PROMOCIONES S.A is a company dedicated to the import, export, distribution inside and outside the country, marketing, buying and selling, manufacturing and manufacturing of goods of bazaar, jewelry, toys flowers and artificial plants, clothes, accessories for the home. The company was incorporated on August 11, 1994 in the city of Duran and was registered in the mercantile registry on October 8 of the same year. The company has grown over the years by opening two more premises in the center of Guayaquil, expanding the range of products and giving work to many Guayaquilans. In 2008, the national government hit the importing sector with the imposition of safeguards, causing the nationalization costs to be high, it was necessary to readjust the sales prices, it was to hit the pockets of consumers. But in 2015 again by imposition of the Government raises the safeguard in 45% which struck aggressively to the company with this was evidenced the problem of the recovery of accounts receivable to cover the fixed expenses that the company has without However, profits were reduced in order to have a higher sales and higher income. This project will try to give a possible solution by developing new collection policies to improve the recovery accounts receivable and thus meet all the fixed costs that the company has on a monthly basis.
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IMPORTACION, CUENTAS POR COBRAR, RECAUDACION