Análisis al reconocimiento, clasificación, recaudación y cálculo de provisión según el acuerdo ministerial N° 067, de las cuentas por cobrar del sistema de estacionamiento rotativo tarifado y tasas en los terminales terrestres de la EMOV EP, al 31 de diciembre de 2018

Abstract

This project has the propose of analyzing the management of receivable accounts which belong to SERT (Sistema de Estacionamiento Rotativo Tarifado) and Terminales Terrestres from EMOV EP (Empresa Pública Municipal de Movilidad, Tránsito y Transporte), since its accounting recognition as income, classification according to General Catalog of Accounting Accounts of the Non-Financial Public Sector, the revenue collection process, calculation of allowance for doubtful accounts, verify if EMOV EP follows Acuerdo Ministerial N° 067 and other applicable regulations. For the analysis is necessary to use quantitative and qualitative research, like interviews, inquiries, meetings with main public company officials, documentary analysis of Financial Statements, application of portfolio indicators, determination of portfolio concentration through different perspectives, comparative analysis between two information sources (Accounting and Treasury), and finally the evaluation of the data base which contains information of debtors. To reduce levels of defaulters and bad debt is necessary to define alternative proposals for an effective collection of receivable accounts, for this is indispensable to have a complete data base of debtors with real information to carry out notification processes.