Planificación financiera y su importancia en la gestión de recuperación de cartera.

Abstract

Organizations today make budgets based on historical data that lead to the achievement of goals proposed at the beginning of each economic period, within which sales are very important, therefore the objective of this report is to analyze the budget of collection and the consequences produced by credit sales, agreeing on decision-making and the correct application of policies. This through research with a quantitative approach and analytical method, due to the analysis of quantifiable data that lead to determine the consequence or the benefit originated by credit sales. In effect, the research development will describe the budget and credit sales, as well as the approach and analysis of the proposed practical case. Based on the results obtained, it is concluded that the projected sales and the collection budget show the company's ability to manage the sale on credit and have the feasibility of the portfolio recovery, through the application of collection management policies.