Implementación de estrategias para la recuperación de cartera vencida, en la Tesorería del Gobierno Autónomo Descentralizado Municipal del cantón Archidona, provincia de Napo año 2016

Abstract

This research aims to implement strategies for the recovery of past due to loans, in the treasury of the Autonomous Government Decentralized municipal of the Canton Archidona, Napo province. It was developed based on a diagnosis on the management of collections to know the real level of the same, also established the recommended percentage levels of past due portfolio, with the purpose of managing real values and that do not affect the annual budget of the Municipality. A thorough investigation was carried out starting from deductive-inductive methods, analytical-systematic. The modality of inquiry was a documentary and field, for the collection of the information were applied surveys and interviews, where it could be deduced that within the research area there are no defined strategies for recovering past due loans. For this reason, were applied strategies of recovery, and thus to avoid default of payment and delinquency in the municipal treasury. It can be concluded that with the strict application of the steps defined in the proposal will achieve a continuous improvement of cancellation, and it is recommended to apply the strategies proposed within the work to follow the established order, so as to obtain the expected result in reference To the municipal tax collection.