Estudio de la cartera vencida análisis e interpretación de su impacto en los estados financieros de la Empresa Municipal de Aseo de Cuenca E.M.A.C. EP para el ejercicio fiscal del año 2015

Abstract

The present Work of Degree has like purpose study the defeated wallet of the Municipal Public Company of Aseo of Cuenca EMAC EP, the same that devotes to the provision of public services of management of solid waste and maintenance of green areas of the city For the development of the present investigation, analyses the accounts that present pending balances on 31 December 2015 of all the services that generate accounts receivable, with the aim to establish the mount total of the debt and determine the impact in the Financial States through the financial analysis of The accounts of gain with the help of indicators to measure the capacity that has the Institution to face up to some obligations and improve the behavior of the same.

Finally it establishes proposed to improve of the management of expired portfolio