Análisis de la efectividad de las políticas de crédito en el sector de electrodomésticos en Guayaquil, año 2023.

Abstract

The objective of this work is to analyze the effectiveness of credit policies in companies in the appliance sector in the city of Guayaquil, in the year 2023, with the purpose of identifying improvements that optimize credit management. The methodological design used was based on a non-experimental cross-sectional design, conclusive descriptive research, with a mixed approach, while the research techniques were structured interviews with financial managers and direct observation of companies' financial information to calculate financial ratios. This methodology was applied to a sample size of 5 leading appliance companies in Guayaquil. The results indicated that the calculation of financial ratios such as the average collection period, accounts receivable turnover, portfolio turnover, inventory turnover, supplier payment period and debt ratio. At a general level, they face problems with the slow recovery of credits, which affects the financial stability of the sector. It is concluded that credit policies are not effective since they present weaknesses that contribute to the results of the financial ratios being inefficient.