Implementación de estrategias de cobro y saneamiento de cartera vencida a la Empresa Pública-Empresa Municipal de Agua Potable y Alcantarillado de Riobamba con el propósito de mejorar la gestión económica y financiera de la entidad en el periodo 2012-2014

Abstract

This thesis proposes the implementation of Collection Strategies and Expired Loan Sanitation to the Public Company Empresa Municipal de Agua Potable y Alcantarillado de Riobamba in order to improve the economical and financial management of the entity in the period 2012-2014. The proposal sets out strategies to reduce and restructure expired loans in the company, which consist of a set of activities to be developed in the financial department under the commitment, responsibility, resource management and improvement of the organization. These strategies will optimize the activities and staff performance, and the reliability in the activities which are performed inside the financial department. For the implementation of Collection Strategies and Expired Loan Sanitation, first a situational diagnostic was performed in the financial department, the proposal started with a financial analysis , next with the planning of different strategies, which have different preset policies to their fulfill, ending with the conclusions and recommendations. It is necessary to implement the strategies proposed in this research to achieve the objectives and goals of the institution.