Gestión de Cobranzas y su efecto en la liquidez de la empresa Grupo Horizonte – Trujillo, Periodo 2018 - 2019
No Thumbnail Available
Date
2021
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Universidad Nacional de Trujillo
Abstract
El presente informe de suficiencia profesional tuvo como objetivo desarrollar un plan de gestión de cobranza para mejorar la liquidez de la empresa Grupo Horizonte Educa Perú SAC, la Compañía tiene deficiencias como incumplimiento procedimientos de cobranza y pagos atrasados de los usuarios, son docentes que se encuentran sobregirados y/o cambios en sus códigos (designados de manera interna por Unidad de Gestión Educativa Local de su jurisdicción) a nivel nacional que afectan la liquidez de la compañía. Su problema surge de la ineficacia del cobro de deudas. Por ello, se encuentra reiteradamente con situaciones que dificultan su desarrollo y dificultan la consecución de objetivos. Como resultados se tiene que el 17.41% de los saldos por cobrar corresponde a la UGEL La Mar, el 10.63% corresponde a la UGEL Parinacochas, el 10.59% corresponde a la UGEL General Sánchez, el 8.84% corresponde a la UGEL Aymares, el 8.15% corresponde a la UGEL Paucar del Sara, 6.38% corresponde a la UGEL Huanta, el 6.34% a la UGEL Huamanga, el 5.87% corresponde a la UGEL Sucre y el 25.79% corresponde al resto de las UGELS. Concluye que la gestión de cobranza es importante porque su función es controlar, monitorear y velar por el bienestar de la economía y la solvencia de la institución, para lo cual se ha desarrollado el modelo anterior a partir de bibliografías actualizadas para adecuar su contenido a la realidad.
ABSTRACT: The objective of this professional sufficiency report was to develop a collection management plan to improve the liquidity of the company Grupo Horizonte Educa Perú SAC, the Company has deficiencies such as non-compliance with collection procedures and late payments by users, they are teachers who are overdrawn and/or changes in their codes (designated internally by the Local Educational Management Unit of their jurisdiction) at a national level that affect the company's liquidity. Your problem stems from the ineffectiveness of debt collection. For this reason, they repeatedly encounter situations that hinder their development and hinder the achievement of objectives. As a result, 17.41% of the balances receivable correspond to UGEL La Mar, 10.63% correspond to UGEL Parinacochas, 10.59% correspond to UGEL General Sánchez, 8.84% correspond to UGEL Aymares, 8.15 % corresponds to the UGEL Paucar del Sara, 6.38% corresponds to the UGEL Huanta, 6.34% to the UGEL Huamanga, 5.87% corresponds to the UGEL Sucre and 25.79% corresponds to the rest of the UGELS. It concludes that collection management is important because its function is to control, monitor and ensure the welfare of the economy and the solvency of the institution, for which the previous model has been developed from updated bibliographies to adapt its content to the reality.
ABSTRACT: The objective of this professional sufficiency report was to develop a collection management plan to improve the liquidity of the company Grupo Horizonte Educa Perú SAC, the Company has deficiencies such as non-compliance with collection procedures and late payments by users, they are teachers who are overdrawn and/or changes in their codes (designated internally by the Local Educational Management Unit of their jurisdiction) at a national level that affect the company's liquidity. Your problem stems from the ineffectiveness of debt collection. For this reason, they repeatedly encounter situations that hinder their development and hinder the achievement of objectives. As a result, 17.41% of the balances receivable correspond to UGEL La Mar, 10.63% correspond to UGEL Parinacochas, 10.59% correspond to UGEL General Sánchez, 8.84% correspond to UGEL Aymares, 8.15 % corresponds to the UGEL Paucar del Sara, 6.38% corresponds to the UGEL Huanta, 6.34% to the UGEL Huamanga, 5.87% corresponds to the UGEL Sucre and 25.79% corresponds to the rest of the UGELS. It concludes that collection management is important because its function is to control, monitor and ensure the welfare of the economy and the solvency of the institution, for which the previous model has been developed from updated bibliographies to adapt its content to the reality.
Description
Keywords
Gestión de cobranzas, Morosidad, Políticas de cobranzas