Diseño manual de crédito y cobranzas para asesores Quality Asq S.A.
No hay miniatura disponible
Fecha
2018
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La investigación realizada tiene como principal objetivo diseñar un manual de políticas de crédito y cobranzas para mejorar los procesos de los cobros, saldo de cuentas por cobrar y la aprobación de nuevos créditos.
El objeto de estudio es la empresa de servicios Asesores Quality Asq S.A que muestra problemas en los procesos realizados en la entidad debido a ineficientes análisis al momento de conceder créditos y la recaudación de estas cuentas por cobrar, lo que afecta la rentabilidad de la empresa. El problema se origina debido a la actividad de las empresas a las que se les presta el servicio, las cuales se consideran un sector sensible debido a que dependen de factores externos para su producción como lo son el sector agrícola y petrolero, el medio ambiente, la inflación, las políticas económicas y su impacto en estas actividades comerciales han generado que su producción se vea afectada por lo que la liquidez de estas no les permite cumplir con sus obligaciones en el tiempo pactado, lo que da como consecuencia que las cuentas por cobrar extiendan su plazo o que la misma sea una cartera vencida incobrable; la rentabilidad de la empresa Asesores Quality Asq S.A está mostrando una considerable afectación en la rentabilidad debido a los procesos inadecuados de las cuentas por cobrar.
The main objective of the research is to design credit policies and collections to improve the processes of collections, accounts receivable balance, approval of new loans, the object of study is the services company Asesores Quality Asq SA that shows Problems in the processes carried out in the entity due to inefficient analysis at the moment of granting loans to frequent clients have generated that affect the profitability of the company. The problem originates due to the activity carried out by the companies to whom the services are delivered, which show a high risk in their production, such as the agricultural and oil sector, the climate and their involvement in these commercial activities has generated that their production it is affected by generating economic damages, the same ones that result in the accounts receivable extending the term or that it is an uncollectible past due portfolio; the profitability of Asesores Quality Asq S.A is showing a considerable impact on profitability due to the inadequate processes of accounts receivable.
The main objective of the research is to design credit policies and collections to improve the processes of collections, accounts receivable balance, approval of new loans, the object of study is the services company Asesores Quality Asq SA that shows Problems in the processes carried out in the entity due to inefficient analysis at the moment of granting loans to frequent clients have generated that affect the profitability of the company. The problem originates due to the activity carried out by the companies to whom the services are delivered, which show a high risk in their production, such as the agricultural and oil sector, the climate and their involvement in these commercial activities has generated that their production it is affected by generating economic damages, the same ones that result in the accounts receivable extending the term or that it is an uncollectible past due portfolio; the profitability of Asesores Quality Asq S.A is showing a considerable impact on profitability due to the inadequate processes of accounts receivable.
Descripción
Palabras clave
CLIENTES, CRÉDITO, CARTERA VENCIDA, POLÍTICAS