Bibliographic citations
Idrogo, M., Villacorta, A. (2017). Reestructuración del proceso de créditos y cobranzas y la mejora en la situación económica y financiera en la empresa Transcar S.R.L., en la ciudad de Trujillo en el año 2015 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/11634
Idrogo, M., Villacorta, A. Reestructuración del proceso de créditos y cobranzas y la mejora en la situación económica y financiera en la empresa Transcar S.R.L., en la ciudad de Trujillo en el año 2015 [Tesis]. PE: Universidad Privada del Norte; 2017. https://hdl.handle.net/11537/11634
@misc{sunedu/4106991,
title = "Reestructuración del proceso de créditos y cobranzas y la mejora en la situación económica y financiera en la empresa Transcar S.R.L., en la ciudad de Trujillo en el año 2015",
author = "Villacorta Sagastegui, Annie Julissa",
publisher = "Universidad Privada del Norte",
year = "2017"
}
ABSTRACT purpose of credits and collections in an entity is to avoid delinquency, or, in the best case, reduce the delinquency so as not to affect the continuity of the Business. Nevertheless, it is certain that credits drive sales, because of that the operational management of credit and collection is important, this without provoking a reduction of the profits. In short, credits must be given; but these should guarantee not only the future profits, but also the recovery of the investment. For the development of the present work, we use the pre-experimental research design, and the research techniques were observation and interview. For the measurements, the population and sample are used. In the process of restructuring loans and collections, having made the diagnosis, problems were found of organization of a functional nature were found, credit mismanagement, financing obtained as a result of the gradual increase in accounts receivable, the doubtful account that could not be provisioned or punished. All this led to the search for solutions to such problems, in that sense, the solution to the problems was designed, the implementation of improvements in the treatment of credits and an affirmative answer to the hypothesis where the situation Economic and financial situation if it improves in the company TRANSCAR SRL. In the Law on Income Tax Legislative Decree No. 774, this law establishes the policies, acting in accordance with what is stipulated in its article 37 regarding expenses allowed and its regulation in art 21 of Regulations, the necessary evidences and the administration of the credit, with this it is obtained the establishment of doubtful collection provisions and the loss of credits, being documented in letters that fulfill all the conditions to establish administrative processes in first instance and in second instance the Judicial, clear with the handling of protest and until the embargo if there was place, these precisions make that improves the collection and lower financial expenses, provoking a better position of the profitability and as such the utility of the company. In the verification of the results, the restructuring of the credit and collection process improves the economic situation by improving profitability by 2% by September, 5% by October and 8% by November, on the other hand it improves its profitability in September, October and November ROA 4.10%, 10.51% and November 18.98%, for the ROE for the months of diagnosis were 2.25% and up 2.45%, when the restructuring is of 8.20%, 16.33% and 23.95%. As the economic situation improves, the financial situation improves too, decreasing its liabilities and improving asset management in relation to accounts receivable.
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