Examinando por Autor "Pastuizaca Vega, Johana Gabriela"
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Ítem Acceso Abierto Modelo de gestión para la reducción de cartera vencida en una empresa, caso: DIMCOFE Ferretería Cía. Ltda., año 2019(Universidad Católica de Cuenca., 2020) Pastuizaca Vega, Johana Gabriela; Quevedo Barros, Manuel Rafael; 0302403688; ., .The present research work called "Analysis of the Management model for the reduction of non-performing portfolio in a medium-sized company Case: Dimcofe hardware store Cía. Ltda." where a horizontal and vertical financial analysis was applied, through this analysis it was provided of information necessary to determine the shortcomings in the collection process. In addition, in the first instance, it is essential to visit and get to know the entity. also Interviews were conducted with personnel working in the financial and credit area. To whom information on accounts receivable was requested, the same ones that correspond to the last three periods, necessary evidence was obtained where it was detected that the recovery of overdue portfolio is carried out empirically, which is why the following proposal of a management model as a solution for Dimcofe Ferretería Cía. Ltda., the same one that proposes to improve the recovery of overdue portfolio and improve the financial management of the company in the reduction of accounts receivable, after carrying out the financial analysis it was possible to determine that the company has a LOW risk in overdue portfolio due to Although it is true that accounts receivable have increased, this is due to the fact that the number of clients has increased during each period. In the present work, a model of improvement in financial management and the recovery of expired roads is presented to the company, which could be carried out through the overdue portfolio recovery policies proposed in the management model, which will help to have better control over these items that are currently facing complications for their effective recovery
