Trabajos de Titulación - Contabilidad y Auditoría
URI permanente para esta colecciónhttps://dspace.ucacue.edu.ec/handle/ucacue/3
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Examinando Trabajos de Titulación - Contabilidad y Auditoría por Autor "0105381537"
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Ítem Acceso Abierto Estrategias aplicadas en las empresas hormigoneras de la ciudad de Cuenca para la recuperación de cartera y liquidez para el 2023.(Universidad Católica de Cuenca., 2023) Rumiguano Morales, Janneth Milagros; Arévalo Dávila, Johanna Elizabeth; Jaramillo Calle, Carmen Yolanda; 0105381537; 0106742372Corporate strategies are a set of activities or actions that serve to improve the operational efficiency of the company, also determining the optimal level of performance. The research problem arises from the accumulation of overdue portfolios in the concrete sector companies, which affects the inability to meet their short-term obligations as maturity is approaching. The portfolio quality depends on the overdue loans due to consumption; in Ecuador, it is shown that the performance of the portfolio quality indicator against the GDP is derived from a portfolio decrease. The field of action applies to collection policies, credit conditions, payment methods, and refinancing. The general objective emphasizes analyzing the main strategies that were applied in the concrete companies of the city of Cuenca for portfolio recovery and their effect on liquidity. The specific objectives are to diagnose the reality of the company's portfolio, analyze the information on the credits and refinancing, and conclude with objectivity the study carried out. The methodology applied for the research consists of fieldwork for the collection of data from the primary source. Research, observation, and examination of the existing documentation in the units that integrate the overdue portfolio of the different companies of the sector and the application of the survey method to the companies and clients were carried out for the analysis.
