Análisis a la gestión de cobranzas y la cartera vencida del GAD “Gobierno Autónomo Descentralizado Municipal de Riobamba” del cantón Riobamba, provincia de Chimborazo, período 2021

Abstract

The Gobierno Autónomo Descentralizado Municipal of Riobamba canton does not have accurate information that indicates the real values of the overdue portfolio of the different items, and there are no procedures for the recovery, collection and negotiation of the overdue portfolio, accelerating the growth of the overdue portfolio within the institution. For this reason, the objective of this research was to analyze the Collection Management and Overdue Portfolio of Gobierno Autónomo Descentralizado Municipal of Riobamba in Riobamba canton, Chimborazo province, period 2021 through the application of overdue portfolio indicators to contribute to the strengthening of the management and recovery of this portfolio. The applied research method is deductive and inductive, it had a quantitative and qualitative approach; the study population was the financial and treasury administrative personnel, being primordial the application of a descriptive research, to obtain adequate information through methods and instruments, among which was the survey applied to the workers of the treasury area of the institution. As results, it was obtained that the Municipality of Riobamba does not carry out an analysis within the collection management and a lack of permanent technical training of the personnel for the collection of the overdue portfolio. It is concluded that in the institution there is a greater weight of overdue portfolio within item 11 which is related with taxes in 2021, it has a past due portfolio of 38.78%, with a growth of 7.04% for the following period. It is also It found weight of overdue portfolio within item 13, which is fees and contributions, in 2021 it has a past due portfolio of 37.98%, with a growth of 7.29% for the next period. The weight of overdue portfolio was also found within item 13, which is the rates and contributions in 2021, which has a past due portfolio of 37.98%, with a growth of 7.29% for the next period.