Diseño de un manual de funciones para el dpto. de cobranzas de la empresa Calamante S.A
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El principal problema de la empresa Calamante S.A., es el volumen de facturación que se maneja mensualmente y la forma en que se realizan los cobros, las carteras de clientes no son confiables y la información es inconsistente, esto debido que no dispone de un manual de políticas y procedimientos en cobranza definidos por lo cual se buscará Diseño de un manual de funciones para el dpto. de Cobranzas de la empresa Calamante S.A. con el objetivo de Determinar la influencia de la gestión de cobranzas en la empresa Calamante S.A., que le permita mejorar la toma de decisiones financieras. Para lo cual, se utilizará el método inductivo, nos induce al descubrimiento de una teoría por medio de las experiencias. La muestra será el departamento de contabilidad al ser pequeña, conformada por 7 personas. La técnica a usar será la entrevista realizada cada una de las personas necesarias para obtener la información. Por lo cual, se concluyó que la ausencia del manual de funciones en el departamento de cobranzas, en la empresa objeto del presente proyecto, se ha convertido en un obstáculo para el avance y cumplimiento de los objetivos recogidos en la política crediticia de dicha organización. Como recomendación se tiene que la elaboración de un cronograma de implementación del manual de funciones para el departamento de cobranzas, cronograma que necesita de chequearse su cumplimiento periódicamente (mensual) por el Consejo de Dirección de la empresa, buscando ajustar las acciones y evaluando posteriormente los resultados que se van alcanzando.
The main problem of the company Calamante SA, is the volume of billing that is handled monthly and the way in which the collections are made, the portfolios of clients are not reliable and the information is inconsistent, this because it does not have a manual of collections policies and procedures defined by what will be looked for Designing a manual of functions for the department. of Collection of the company Calamante S.A. with the objective of determining the influence of the collection management in the company Calamante S.A., which allows it to improve the financial decision making. For which, the inductive method will be used, it induces us to discover a theory through experiences. The sample will be the accounting department to be small, consisting of 7 people. The technique to be used will be the interview conducted by each one of the people needed to obtain the information. Therefore, it was concluded that the absence of the manual of duties in the collections department, in the company that is the object of this project, has become an obstacle to the progress and fulfillment of the objectives included in the credit policy of said organization. As a recommendation, it is necessary to prepare a schedule for the implementation of the manual of functions for the collection department, a schedule that needs to be checked periodically (monthly) by the Board of Directors of the company, seeking to adjust the actions and subsequently evaluating the results that are being achieved.
The main problem of the company Calamante SA, is the volume of billing that is handled monthly and the way in which the collections are made, the portfolios of clients are not reliable and the information is inconsistent, this because it does not have a manual of collections policies and procedures defined by what will be looked for Designing a manual of functions for the department. of Collection of the company Calamante S.A. with the objective of determining the influence of the collection management in the company Calamante S.A., which allows it to improve the financial decision making. For which, the inductive method will be used, it induces us to discover a theory through experiences. The sample will be the accounting department to be small, consisting of 7 people. The technique to be used will be the interview conducted by each one of the people needed to obtain the information. Therefore, it was concluded that the absence of the manual of duties in the collections department, in the company that is the object of this project, has become an obstacle to the progress and fulfillment of the objectives included in the credit policy of said organization. As a recommendation, it is necessary to prepare a schedule for the implementation of the manual of functions for the collection department, a schedule that needs to be checked periodically (monthly) by the Board of Directors of the company, seeking to adjust the actions and subsequently evaluating the results that are being achieved.
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COBRANZAS, CREDITO, MANUAL, FUNCIONES