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Avila, Y., Reyes, N. (2020). Gestión de las cuentas por cobrar en la empresa Imperia Soluciones Tecnológicas S. A. C. - 2020 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/28043
Avila, Y., Reyes, N. Gestión de las cuentas por cobrar en la empresa Imperia Soluciones Tecnológicas S. A. C. - 2020 [Tesis]. PE: Universidad Privada del Norte; 2020. https://hdl.handle.net/11537/28043
@misc{renati/414842,
title = "Gestión de las cuentas por cobrar en la empresa Imperia Soluciones Tecnológicas S. A. C. - 2020",
author = "Reyes Lozano, Nataly Sandra",
publisher = "Universidad Privada del Norte",
year = "2020"
}
Title: Gestión de las cuentas por cobrar en la empresa Imperia Soluciones Tecnológicas S. A. C. - 2020
Advisor(s): León Muñoz, Juan Antonio
Keywords: Cobranza de cuentas; Administración del crédito; Crédito; Gestión de cuentas por cobrar; Políticas de crédito; Proceso de cobranza; Accounts receivable management; Credit policies; Collection process
OCDE field: https://purl.org/pe-repo/ocde/ford#5.02.00
Issue Date: 22-Jul-2020
Institution: Universidad Privada del Norte
Abstract: La falta de control y la ausencia de los procedimientos de créditos y cobranzas en el Perú es un tema que afecta a la mayoría de las medianas y pequeñas empresas (MYPES).
Por lo cual el presente trabajo de investigación tuvo como objetivo describir los procedimientos de créditos establecidos en la empresa Imperia Soluciones Tecnológicas SAC en el periodo 2020, considerando como dimensiones: procedimientos de crédito y procedimientos de cobranza; y como indicadores, las políticas de crédito, condiciones de crédito, políticas de cobranza y cobranzas de clientes. Se trató de una investigación de tipo no experimental, con un diseño transversal y de nivel descriptivo. La población objeto de estudio estuvo conformada por la empresa Imperia Soluciones Tecnológicas S.A.C. Por medio de las técnicas de observación directa de los hechos, análisis de documentos y revisión de los registros del sistema Starsoft fue posible la recolección de datos, la cual se pudo plasmar mediante lista de observaciones, instrumento que facilitó la información acerca de la situación actual y el manejo de las cuentas por cobrar. De lo resultados obtenidos y analizados, se determinó que es fundamental contar con un manual de políticas de crédito y de cobranzas, donde se establezca los lineamientos sobre la evaluación antes de otorgar un crédito, las condiciones de crédito y posterior a ello, el tratamiento correspondiente a las cobranzas que permitan controlar y minimizar los riesgos que representa brindar un crédito, considerando el impacto que tiene en la liquidez de la empresa y en el cumplimiento de sus obligaciones.
The lack of control and the absence of credit and collection procedures in Peru is an issue that affects the majority of micro and small enterprises (MSEs). Therefore, the objective of this research work was to describe the credit procedures established in Imperia Soluciones Tecnológicas SAC in the period 2020, considering as dimensions: credit procedures, collection procedures; and as indicators, credit policies, credit conditions, collection policies and customer collections. This was a non-experimental research, with a cross-sectional design and descriptive level. The population studied was constituted by the company Imperia Soluciones Tecnológicas S.A.C. Through the techniques of direct observation of the facts, analysis of documents and review of the Starsoft system records, it was possible to collect data, that could be captured through a list of observations, it provided them information about the current situation and the handling of accounts receivable. From the results obtained and analyzed, it was determined that it is essential to have a credit and collections policy manual, that establishes the guidelines about the evaluation before granting a loan, the credit conditions and after the credit, the treatment corresponding to the collections that allow controlling and minimizing the risks involved in granting a loan, considering the impact it has in the company's liquidity and in the fulfillment of its obligations.
The lack of control and the absence of credit and collection procedures in Peru is an issue that affects the majority of micro and small enterprises (MSEs). Therefore, the objective of this research work was to describe the credit procedures established in Imperia Soluciones Tecnológicas SAC in the period 2020, considering as dimensions: credit procedures, collection procedures; and as indicators, credit policies, credit conditions, collection policies and customer collections. This was a non-experimental research, with a cross-sectional design and descriptive level. The population studied was constituted by the company Imperia Soluciones Tecnológicas S.A.C. Through the techniques of direct observation of the facts, analysis of documents and review of the Starsoft system records, it was possible to collect data, that could be captured through a list of observations, it provided them information about the current situation and the handling of accounts receivable. From the results obtained and analyzed, it was determined that it is essential to have a credit and collections policy manual, that establishes the guidelines about the evaluation before granting a loan, the credit conditions and after the credit, the treatment corresponding to the collections that allow controlling and minimizing the risks involved in granting a loan, considering the impact it has in the company's liquidity and in the fulfillment of its obligations.
Link to repository: https://hdl.handle.net/11537/28043
Discipline: Contabilidad y Finanzas
Grade or title grantor: Universidad Privada del Norte. Facultad de Negocios
Grade or title: Contador Público
Juror: Sáenz Arenas, Ester Rosa; De la Piedra Yepez, Dennis Yohannes; Vejarano García, Victoria Haydee
Register date: 6-Oct-2021
This item is licensed under a Creative Commons License