Análisis de la gestión de las políticas de cobranzas de la empresa agrícola Aribrit Cia Ltda en el año 2022 de la ciudad de Machala.

Abstract

Inadequate management of collection policies in an agricultural company can have a significant impact on its financial and operational stability. These policies are guidelines and procedures that define how interactions with customers regarding payments should be carried out. They are essential to maintain effective financial management and establish clear expectations between the company and its customers. The study is based on a qualitative and non-experimental approach to analyze the causes and effects of the inefficiency of collection policies in the company Arbriti Cía. Ltda. The investigation focuses on compliance and application of these policies, especially in the context of the impact of COVID-19.m The macro context highlights the importance of debt recovery policies on the financial health of a company and how the pandemic has affected it globally. At the meso level, the importance of payment terms and their relationship with the company's cash flow is mentioned. In the micro context, the specific situation of the company Arbriti Cía is analyzed. Ltda. and how the lack of procedures and strategies in collection policies has contributed to delinquency.