Análisis de la gestión de cartera del sistema de estacionamiento rotativo tarifado (sert) de la Empresa Pública Municipal de Movilidad de Cuenca (EMOV-EP), período 2013 y propuesta de estrategias de cobro para mejorar las recaudaciones

Abstract

The present theme thesis was created from the needs of the EmpresaPública Municipal de Movilidad, Tránsito y Transporte de Cuenca (EMOV – EP) because it presents in the financial statements expired, in consequence it aims to propose useful instruments and tools to management for that would facilitate appropriate action to allow lower their portfolio. As result it will obtain income improvement and so the Company's financial situation, so that it can comply its objectives for which it was created and always to preserve the environment and promote sustainable development, integrated and decentralized economic activities according to the Constitution.

In effect of the analysis, it was included comparative tables, horizontally and vertically we took us to understand in detail the Company situation and to propose basic strategies to improve its performance in portfolio management of Sistema de EstacionamientoRotativoTarifado (SERT).

The research provides a clear perception that there is a mishandling of the SERT accounts, so it is valuable than the recommendations be reviewed as the recovery of receivables depend not only on the management carried out by the Portfolio department but also the contribution they give the Accounting and Systems departments, who they are also responsible for management these accounts and optimum performance will be achieved, accompanying this work the contribution that should give citizenship through a timely payment.