@article{Quinto Durán_Mindiolaza Almeida_Miranda Cansing_Rosero Chávez_2022, title={Problems of the collection activities for pensions and tuition fees in educational institution}, volume={26}, url={https://uctunexpo.autanabooks.com/index.php/uct/article/view/618}, DOI={10.47460/uct.v26i115.618}, abstractNote={<p>In Ecuador, private educational institutions often present a high percentage of their portfolios due to the non-payment of their students’ tuitions. This creates difficulties with collections management. Such is the case of the Pacific Adventist Education Unit in the city of Guayaquil, which shows an increase in its expired portfolio. In view of this situation, the present investigation is presented with the aim of detecting the type of problems that affect and limit collection activities. To this end, descriptive research of mixed design was carried out, with the application of surveys and interviews with staff working in the accounting department and the teaching staff of the institution. The results show the convenience and need for the application of specific standards that obtain a high level of acceptance in the staff consulted. It concludes that there is a need to implement modern procedures that improve the activities of fees in accordance with the economic capacities of the user.</p&gt;}, number={115}, journal={Universidad Ciencia y Tecnología}, author={Quinto Durán, Wellington Joel and Mindiolaza Almeida, Lisseth Johanna and Miranda Cansing, Susgein Julissa and Rosero Chávez, Wilfrido Fausto}, year={2022}, month={Jul.}, pages={69-77} }