Evaluación de las líneas de crédito y cobranza mediante la planificación a cuentas por cobrar de la Recaudadora SA.

Abstract

This project will allow the company LA RECAUDADORA SA to develop a more effective method with which it will be possible to obtain solutions to the existing problems due to the bad application of the credit and collection lines. The intention in the development of this case study is to develop a regulation which is effective and efficient when applied in the line of credit and collection in the company RECAUDADORA SA since an incorrect management of the portfolio recovery has been detected, which influences in the account receivable. The methodology to be applied will be the analytical one based on research of scientific articles, which will be taken as a reference to be able to interpret and solve in the most suitable and correct way. The findings found in the audit towards the company LA RECAUDADORA SA were focused on those of credit and collection lines, lack of knowledge was detected in the application of the internal regulations and accounts receivable, confirming the lack of knowledge of the personnel in charge, obtaining as results Low income of your assets in liquidity.