Políticas de crédito y cobranzas y su incidencia en los estados financieros en la empresa Biomarceli S.A.

Abstract

Credit and collection policies are fundamental for the financial stability of a company, since they establish specific criteria for granting credit and determine the procedures for the recovery of accounts receivable. The objective of this work is to analyze the credit and collection policies and their impact on the financial statements of Biomarceli S.A., in order to know what type of regulations govern and to see how they influence the economic reports through the application of liquidity, activity and profitability indicators for the periods 2022-2023. The methodology used was quantitative with a positivist approach, relying on instruments for data collection, such as the interview and the observation guide. The findings determine that Biomarceli S.A. has rational credit and collection policies that allow them to recover their portfolio in 133,61 days is the year 2023 and in 2022 at 106,79 days; however, the profitability ratios show variations in the results, considering that in the previous period they were more favorable.