Bibliographic citations
Briceño, J., Chombo, A. (2019). Gestión de las cuentas por cobrar en la empresa de servicios CLASTEC SAC, distrito de La Victoria, periodo 2017 [Trabajo de investigación, Universidad Privada del Norte]. https://hdl.handle.net/11537/21130
Briceño, J., Chombo, A. Gestión de las cuentas por cobrar en la empresa de servicios CLASTEC SAC, distrito de La Victoria, periodo 2017 [Trabajo de investigación]. PE: Universidad Privada del Norte; 2019. https://hdl.handle.net/11537/21130
@misc{sunedu/3017496,
title = "Gestión de las cuentas por cobrar en la empresa de servicios CLASTEC SAC, distrito de La Victoria, periodo 2017",
author = "Chombo Gomez, Andy Williams",
publisher = "Universidad Privada del Norte",
year = "2019"
}
ABSTRACT The present research work of quantitative type, non-experimental, with descriptive design, is entitled "Management of accounts receivable in the service company CLASTEC SAC, district of La Victoria, period 2017", whose main objective is to analyze what Management in accounts receivable impacts the service company CLASTEC SAC. The sample consisted of 16 employees among accountants, administrative and finance area, who were given a questionnaire consisting of 10 questions. The data collected was processed and analyzed using Excel spreadsheet, which showed that for the company CLASTEC SAC the policy of credit and collection to its customers is very important for its management of accounts receivable represented by 68.80% of respondents to favor, while 81.25% confirm that an increase in the uncollectible accounts would impact on the company's collection policy, likewise, 56.25% confirm that the average collection period does not comply with the company's collection policy and the behavior of accounts receivable was analyzed, such as the relationship of customers with credit and the real time they take to pay, concluding that the management of accounts receivable does have an impact on the service company CLASTEC SAC. KEYWORDS: Accounts receivable, credit, collection.
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