Análisis al proceso de depuración de cartera del Gobierno Autónomo Descentralizado del cantón Gualaceo, su impacto en los estados financieros y propuesta de estrategias para la gestión de cobro

Abstract

This research work is based on knowledge acquired in the accounting department; it was held at the canton Gualaceo GAD; by deficiencies in collection management.

For this was considered an issue analysis to the debugging process, portfolio of the decentralized autonomous Government of the CANTON GUALACEO, his impact in the States financial and proposal of strategies for the management of collection; taking as object of study, accounts receivable, especially of revenues from taxes, fees and contributions and other services provided by the municipality.

For the development of the project it was considered with greater importance to the year 2017, however, has required information from the years 2015 and 2016 for the preparation of analysis of the behavior of the accounts comprising the nonperforming loans. We have chosen the accounts representing the State's financial situation; developing various analyses and observing how these influence the accounting situation. On the other hand, it was considered, the sub-accounts of the portfolio to issue a base criterion to find flaws on the indices of late payment by taxpayers.

Similarly, financial indicators have been assessed to measure the degree of liquidity and management of portfolio of the municipality; emitting thus strategies for collections that seek to increase the earnings of self-management of the GAD of Gualaceo.