Gestión crediticia y su influencia en el índice de morosidad en la empresa Minería El Duende S.A.C., Trujillo 2022
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Date
2024
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Universidad Nacional de Trujillo
Abstract
La gestión crediticia es importante para una organización que necesita convertir las cuentas por cobrar de la empresa en efectivo. Una gestión inadecuada puede causar problemas financieros que, si no se abordan, en casos graves pueden conducir a la quiebra y/o al fracaso empresarial. Dicha investigación tuvo como objetivo reducir el índice de morosidad de la empresa producto de una adecuada gestión crediticia, la cual incluye la prevención, es decir, actividades que ayudan a prevenir la morosidad de los clientes, reducir el riesgo de impago de la cartera y proporcionar los elementos para actuar en caso de que el riesgo aumente, como es el caso de las acciones legales. Luego de la prevención continua la cobranza y, por último la recuperación de deuda, que hace referencia al recupero de deudas morosas con un tiempo significativo de atraso, por lo que es posible que la empresa no quiera continuar la relación comercial con el cliente. Este estudio concluye en que existe relación entre las dos variables, es decir, tiene influencia en la liquidez y rentabilidad de la empresa; porque al elevar las cuentas por cobrar, la liquidez de la empresa es débil para hacer frente a sus obligaciones a corto plazo. Por el lado de la rentabilidad, la empresa al no percibir ingresos tiene que buscar financiamiento externo. Estos aspectos son puntos claves que se deben mejorar para tener una mayor competitividad en el mercado, ya que esto no solo beneficia a la empresa sino también a la economía del país.
ABSTRACT Credit management is important for an organization that needs to convert the company's accounts receivable into cash. Poor management can cause financial problems which, if not addressed, in serious cases can lead to bankruptcy and/or business failure. This research aimed to reduce the company's default rate as a result of adequate credit management, which includes prevention, that is, activities that help prevent customer default, reduce the risk of portfolio default and provide the elements to act in case the risk increases, as is the case of legal actions. After prevention, collection continues and, finally debt recovery, which refers to the recovery of delinquent debts with a significant delay, so it is possible that the company does not want to continue the commercial relationship with the client. This study concludes that there is a relationship between the two variables, that is to say, has an influence on the liquidity and profitability of the company; because by raising accounts receivable, the company's liquidity is weak to meet its short-term obligations. On the profitability side, the company, not receiving income, has to seek external financing. These aspects are key points that must be improved to have greater competitiveness in the market, since this not only benefits the company but also the country's economy.
ABSTRACT Credit management is important for an organization that needs to convert the company's accounts receivable into cash. Poor management can cause financial problems which, if not addressed, in serious cases can lead to bankruptcy and/or business failure. This research aimed to reduce the company's default rate as a result of adequate credit management, which includes prevention, that is, activities that help prevent customer default, reduce the risk of portfolio default and provide the elements to act in case the risk increases, as is the case of legal actions. After prevention, collection continues and, finally debt recovery, which refers to the recovery of delinquent debts with a significant delay, so it is possible that the company does not want to continue the commercial relationship with the client. This study concludes that there is a relationship between the two variables, that is to say, has an influence on the liquidity and profitability of the company; because by raising accounts receivable, the company's liquidity is weak to meet its short-term obligations. On the profitability side, the company, not receiving income, has to seek external financing. These aspects are key points that must be improved to have greater competitiveness in the market, since this not only benefits the company but also the country's economy.
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Keywords
Gestión crediticia, Morosidad, Cuentas por cobrar, Liquidez, Rentabilidad