Propuesta de políticas contables de cobro, con aplicación de nic 8 para la empresa Electrohogar Caresc Cia. lLda.

Abstract

Debt collection policies are an important part of an entity's financial strategy, not only because they ensure the exchange of goods and services for future payments, but also because they play an important role in maintaining the entity's financial health and profitability. International Accounting Standard 8 (IAS 8), which provides guidelines for the preparation of accurate and reliable financial statements, is necessary for the proper application of these principles. To ensure long-term viability, these principles must be in line with international standards and reflect the specific identity and objectives of the organization.Effective collection management involves not only the application of appropriate accounting standards, but also effective portfolio monitoring and the use of collection methods. Consolidated collection methods, portfolio segmentation and effective monitoring systems are used to quickly detect and address insolvency risks. In addition, it is critical to engage knowledgeable and screened collections managers who have the ability to establish effective client relationships and ensure that overdue payments are settled in a timely manner. In summary, the rigorous and proactive management of debt collection operations is essential to maintain financial stability and at the same time the sustainability of the company.