Contabilidad y Auditoria
Permanent URI for this collectionhttp://repositorio.uta.edu.ec/handle/123456789/3612
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Item Gestión de cartera y liquidez de la empresa textil El Peral Cia. Ltda(2017-05) Barriga Toscano, Gioconda Karina; DT - Bedoya Jara, Mayra PatriciaThis research aims to establish a tool to regulate the portfolio management by sales on credit with the purpose of increasing the liquidity of the company that has become a latent problem. It was carried out on the basis of the collection of information through surveys, interviews and an internal control observation list of company personnel, which allowed the evaluation of the situation, the conclusions and recommendations could be established. The current situation in the country has forced the textile sector to flexibilize credit time without a technical analysis for its concession and to take hasty decisions that have led to the recovery of the portfolio extends in more days than agreed making companies enter into liquidity problems, and that in order to reactivate themselves economically they are forced to seek sources of external financing by accepting the credit conditions imposed, in order that the company does not stop and continue with its normal activity.