ANÁLISIS DE LA GESTIÓN DE LAS CUENTAS POR COBRAR Y SU INCIDENCIA EN LA LIQUIDEZ Y RENTABILIDAD DE SOLCA NÚCLEO DE LOJA PERÍODO COMPRENDIDO ENTRE 2008-2014

The thesis entitled "ANALYSIS OF THE MANAGEMENT OF ACCOUNTS RECEIVABLE AND INCIDECIA on liquidity and profitability SOLCA LOJA CORE PERIOD 2008-2014" was developed based on the specific objectives that allowed to implement the general objective , so that the first specific objective was to identify external and internal factors affecting the management procedures of the receivables in Solca core of Loja, for which information was collected through techniques such as observation and interview being applied to the Financial Director and Accountant of the institution, its respective presentation, analysis and interpretation of the results allowed to identify certain factors which are not defined collection policies; Credit monitoring does not have the proper control is evident in the balances carried forward from previous years; and interagency agreements that give rise to accounts receivable are not met as stipulated. The second stated objective was to use financial analysis tools to determine the effect of administration of accounts receivable on liquidity and profitability of core Solca Loja, to develop this objective a vertical analysis was performed to the State Financial Position with respect to years of study to establish the values and able to carry out the interpretation of the percentages with greater emphasis to the change in accounts receivable therein. 6 Subsequently financial reasons applies to this was necessary to use activity indicators that allow measuring the efficiency with which Solca Loja uses its core assets, within which the portfolio turnover and the average collection period was used to identify the number of sometimes revolving accounts receivable, liquidity arising from the need to determine the ability of the company to cancel its short-term study established the current ratio, net working capital, acid test, and finally the profitability indicators that facilitated evaluate the effectiveness of management to control costs and expenses in this case the net margin, return on assets, return on total assets was taken as the only institution generates net income. All these values are exposed in statistical graphics were objective analysis to determine the effect of the administration of accounts receivable on liquidity and profitability of core Solca Loja. The third objective was aimed at proposing policies collection and recovery strategies portfolio, was necessary to develop a scheme that consists of procedures for the granting of credit, management and control, it is intended to provide an adequate use of accounts receivable, in order that managers considered relevant if the implement and thus proceed to take corrective action. At the end of this thesis work have formed conclusions and recommendations are drawn up on the basis of the results obtained thus 7 concludes that the entity has not made adequate management of their accounts receivable, causing their balances represents a significant, thereby causing them to become uncollectible, generating an expense for the company and therefore its financial availability is affected. Given these findings it has recommended the following: must the Finance Department together with their managers take appropriate steps to conduct a study of its loan portfolio, in order to determine policy measures to follow this with the firm intention of reduce their.