Bibliographic citations
Alvarado, N., Perez, L. (2016). Evaluación de los procedimientos de cobranza y su influencia en la rentabilidad de la empresa corporación La Baratura E.I.R.L. Morales. Periodo 2014. [Tesis, Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/2503
Alvarado, N., Perez, L. Evaluación de los procedimientos de cobranza y su influencia en la rentabilidad de la empresa corporación La Baratura E.I.R.L. Morales. Periodo 2014. [Tesis]. PE: Universidad Nacional de San Martín. Fondo Editorial; 2016. http://hdl.handle.net/11458/2503
@misc{renati/1058626,
title = "Evaluación de los procedimientos de cobranza y su influencia en la rentabilidad de la empresa corporación La Baratura E.I.R.L. Morales. Periodo 2014.",
author = "Perez Perez, Leyla Yadith",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2016"
}
This investigation was developed with the objectives to know the chargering procedures and the influence in CORPORACION LA BARATURA E.I.R.L company profitability; so the company has got profitability problems because of the company isn’t recovering any awarded credit to other companies for a wrong chargering procedures applications. We used inductive method; we analyzed chargering procedures that the company uses and the profitability which that generated through financial ratios. We made a survey to the company workers to determine the level chargering procedures efficient and we obtained as result these chargering procedures weren’t completely used, because of isn’t common send registered letters and remembering letters to the companies whose are in debt to the CORPORACION LA BARATURA. At the same time, the company doesn’t frequent carry out personal visit to its own clients, the company usually made phone calls to charge, many time without isn’t successful, also the company hardly makes pre-judiciary chargering procedures and no judiciary procedures to avoid problems with its clients. The company has obtained a fall in its getting profitability, for each S/.1.00 (Un Nuevo Sol) sold of 6.27% in 2013 to1.93% in 2014. By another way, the company assets during the year 2013 got a profitability of 8.83% but in 2014 this percentage was reduced to 3.07%. The company heritage during 2013 got a profitability of 8.65% falling to 5.08% to the year 2014; for those results, we reached a conclusion: Chargering procedures in the company CORPARACION LA BARATURA E.I.R.L in the persuasion stage are: Remembering letters, e-mails and phones calls; and the pre-judiciary stage are: re-financing and reorganization of the debt; these wrong chargering procedure applications make negative form influence in the company profitability; so, the company couldn’t recover any awarded credit. KEYWORDS: Account collection, evaluation, Procedures of collection, companies, profitability.
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