La gestión de cuentas por cobrar y su relación con el endeudamiento a largo plazo de la Empresa Climacenter en la ciudad de Ambato en el período 2012

Abstract

Where as the proper management of the administrative and financial part is an important issue that must be addressed within enterprises in the city of Ambato, has decided to conduct this research work, in order to insert in the company Climacenter due process in the management of accounts receivable. This theme "Managing accounts receivable and its relationship to long-term debt of the company Climacenter" was the result of an analysis of the company, where there is long-term borrowings due to malrotation accounts receivable and this is because there is no proper procedure for loan recovery. You must have an appropriate model where allowed to have written some rules to follow, you should analyze the processes of buying, selling, accounts receivable, billing, and create an organizational structure for the members of the company can meet its functions (especially the administrative department) and also hire a specialized department accounts receivable person also create accounts receivable policies which are supportive for the company. In the development of this research work they performed the manager Mr. and Mrs. Climacenter accountant, who provided adequate information in order to find solutions to the problem.