La gestión de cobranzas y la cartera vencida del Gobierno Autónomo Descentralizado Municipal del Cantón Cevallos provincia de Tungurahua en el año 2015

Abstract

In the present analysis, a study is carried out on collection management in the Cevallos Municipal Decentralized Autonomous Government, and how it affects the past due portfolio, one of the problems that was evidenced in the analysis is that it is not Properly applying the collection processes, in addition to not having internal guidelines of flexible collection to the taxpayers and therefore there is no recovery of the portfolio, as opposed to decreasing the portfolio this increases. This set of factors means that the institution does not manage to optimally collect the values that are in the past due portfolio. Within the proposal was developed the design of a flow chart for better management of the collection process, through the establishment of internal guidelines that will reduce the index of the poor recovery of the portfolio and also the design of a manual of functions directed to the Treasury department; Where the municipal treasurer and two officials in charge of collecting the money in terms of taxes, fees and contributions (collectors) perform this function to the benefit of the entity and make effective the fulfillment of the service to the community in the priority needs.