OPTIMIZACIÓN DE LA GESTIÓN DE LAS CUENTAS POR COBRAR EN GRUPO HNG PARA GENERAR LIQUIDEZ A CORTO PLAZO
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Advisors
Laos Thomas, Sara RoxanaIssue Date
2023-11-13Keywords
LiquidezCuentas por cobrar
Gestión financiera
Estados financieros
Liquidity
Accounts receivable
Financial management
Financial statements
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Optimization of account receivable management at HNG Group to generate short term liquidityAbstract
El presente trabajo analiza las dificultades que genera la escasez de liquidez, por la falta de cobranzas, en una empresa dedicada a brindar asesoría contable. El Grupo HNG, en los últimos meses, no ha contado con los ingresos esperados, en base a su facturación mensual. Diversos clientes han optado por no cancelar o realizar pagos parciales en los diferentes servicios facturados. Esto ha generado que el gerente general realice aportes personales con la finalidad de cubrir las obligaciones a corto plazo que presenta la empresa. Además, Grupo HNG no considera obtener un crédito en alguna entidad financiera para evitar gastos adicionales, como los intereses. Por ello, la empresa ha continuado con la medida de recibir aportes por parte del accionista principal. En este estudio, se presentarán diversas alternativas de solución para contrarrestar este problema. En cada una de ellas, se establecerán los puntos a favor y contra, con la finalidad de poder escoger la mejor de ellas, sin alejarse de los objetivos principales de Grupo HNG. Por último, se definirá por qué la capitalización de deuda es la más viable.This work analyzes the difficulties generated by the lack of liquidity, due to the lack of collections, in a company dedicated to providing accounting services. HNG Group, in recent months, hasn’t had the expected income, based on its monthly billing. Various clients have chosen to not cancel or make partial payments for the different services billed. This has caused the general manager to make personal contributions in order to cover the short term obligations of the company. Also, HNG Group doesn’t consider obtaining a loan from any financial institution to avoid additional expenses, such as interest. For this reason, the company has continued with the measure of receiving contributions from the main shareholder. In this study, various alternative solutions will be presented to counteract this problem. In each of them, the points for and against will be established, in order to be able to choose the best of them, without moving away from the main objectives of HNG Group. Finally, it will be defined why debt capitalization is the most viable solution.
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