Proceso de recuperación de cartera y coactivas, análisis e interpretación de su impacto en los estados financieros de la Empresa Municipal de Aseo de Cuenca E.M.A.C. EP para el ejercicio fiscal del año 2013

Abstract

The academic content of this thesis comprises the conceptualization of Management and its processes focused on the knowledge and diagnosis of the public enterprise EMAC (Empresa Municipal de Aseo de Cuenca), a cuencan enterprise, leader in city cleaning, garbage collection and other environmental protection activities.

The present study also involves the analysis of collection management and the application of strategic procedures for loan recovery as well as the impact that the accounts receivable have in the financial statements of the entity. For its development, some aspects such as the behavior and trend of accounts receivable of users in arrears for services, the causes of their bad debts, timely collection management of the Department of Marketing have been considered for the establishment of indicators to assess the effectiveness of their implementation. Considering these parameters, strategies and mechanisms for an optimal loan recovery have been proposed to reduce the rate of loan losses.