Análisis de las cuentas por cobrar generadas por citaciones y propuesta de mejora para la recuperación de ésta cartera de la EMOV EP, para el período 2014

Abstract

Accounts receivable represent a significant item in the financial statements of a company whether public or private; for Empresa Pública Municipal de Movilidad, Tránsito y Transporte de Cuenca (EMOV EP), is very important evaluation and control of the items for this group, the weight they have on the budget. The company must make the necessary arrangements for the timely recovery of resources. The company should carry a database reliable and updated of accounts receivable, this will allow the company to have real balances of their income. The analysis of accounts receivable, generates the necessary information to take corrective action regarding its accounting and financial processes.

The development of this research is aimed at finding weaknesses and to make proposals that help the personnel to focus their efforts on the recovery of these items, to appropriate and timely management, too. This will help to the continuous improvement of the area and the entire entity in implementing this process.