Evaluación de la Gestión de Cobros y Pagos en la Sucursal Extrahotelera Palmares Sancti Spíritus
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Universidad de Sancti Spíritus "José Martí Pérez"
Abstract
El incumplimiento de las normativas de cobros y pagos implica las indisciplinas en los
cumplimientos de las obligaciones de las empresas, siendo un fenómeno que no solo
abarca a entidades con débil rentabilidad, sino que también afecta a aquellos que en
sus estados financieros presentan altas ganancias, situación que tiene como
denominador común, la no correcta administración del dinero, por lo que se decide
llevar a cabo esta investigación en la Sucursal Extrahotelera Palmares Sancti
Spíritus. Para el desarrollo de este estudio se tomaron como base los datos reales
que ofrecen los libros, registros y Estados Financieros de la Contabilidad
correspondiente al cierre de los años 2022 y 2023.
La investigación se presenta en dos capítulos: El primero ofrece el conocimiento
teórico del tema analizado y en el segundo se realiza un diagnóstico que consta de
las principales características de la unidad y se describen métodos y técnicas que
intervienen en el sistema de cobros y pagos, así como se desarrollan los análisis
numéricos y los resultados obtenidos que demuestran la influencia de este sistema
en la Empresa objeto de estudio. Finalmente se arriban a conclusiones,
recomendaciones y se plasman los anexos correspondientes
Failure to comply with collection and payment regulations implies indiscipline in the fulfillment of company obligations, being a phenomenon that not only affects entities with low profitability but also affects those who present high profits in their financial statements, a situation that has as a common denominator, the poor management of money, which is why it was decided to carry out this research at the Palmares Sancti Spíritus Extra-Hotel Branch. For the development of this study, the real data offered by the books, records and Financial Statements of the Accounting corresponding to the closing of the years 2022 and 2023 were taken as a basis. The research is presented in two chapters: The first offers the theoretical knowledge of the analyzed subject and in the second, a diagnosis is made consisting of the main characteristics of the unit and methods and techniques that intervene in the collection and payment system are described, as well as the numerical analysis and the results obtained that demonstrate the influence of this system on the Company under study are developed. Finally, conclusions and recommendations are reached and the corresponding annexes are included.
Failure to comply with collection and payment regulations implies indiscipline in the fulfillment of company obligations, being a phenomenon that not only affects entities with low profitability but also affects those who present high profits in their financial statements, a situation that has as a common denominator, the poor management of money, which is why it was decided to carry out this research at the Palmares Sancti Spíritus Extra-Hotel Branch. For the development of this study, the real data offered by the books, records and Financial Statements of the Accounting corresponding to the closing of the years 2022 and 2023 were taken as a basis. The research is presented in two chapters: The first offers the theoretical knowledge of the analyzed subject and in the second, a diagnosis is made consisting of the main characteristics of the unit and methods and techniques that intervene in the collection and payment system are described, as well as the numerical analysis and the results obtained that demonstrate the influence of this system on the Company under study are developed. Finally, conclusions and recommendations are reached and the corresponding annexes are included.