Estrategia de manual de créditos y cobranzas para disminuir la cartera vencida
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Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La empresa Saade Network Security S.A, se dedica a la venta y comercialización de computadoras, equipos informáticos periféricos al por mayor y menor, programas informáticos, equipos de alta tecnología, dispositivos móviles electrónicos y soluciones en servicio técnico, mantenimientos y asistencia a domicilio.
La gestión de los créditos y cobranzas de una empresa es muy relevante ya que es uno de los factores del área operativa que más influye en la liquidez de la empresa.
Quienes ejercen estas labores desarrollan herramientas y procedimientos para el manejo eficiente de los créditos asignados y la recuperación de la cartera vencida, tomando medidas de control en los ingresos de la empresa, disminuir los riesgos que atrae una mala gestión, las falencias en el departamento acumulación de tareas por el exceso de funciones delegadas a una sola persona indiferente a la que conlleva el cargo de gestor de créditos y cobranzas causa que se deslinde y omita el seguimiento del status de la cartera.
Como propuesta de la presente investigación se elaboró un manual de créditos y cobranzas en base a los políticas y procedimientos para una intervención eficiente al momento de conceder créditos y la recuperación a través de la cobranza periódica, con el fin de disminuir la problemática detectada aportando con la aplicación que sirvan para mejorar la rotación de las cuentas por cobrar clientes, y mejorar la liquidez de la entidad, también a contar con el manual que mediante su establecimiento políticas que aseguren la confiabilidad al distribuir las funciones del personal.
Saade Network Security S. A is dedicated to the sale and marketing of computers, wholesale and retail peripheral computer equipment, software, high-tech equipment, electronic mobile devices and service solutions. Technician, maintenance and home assistance. The management of the credits and collections of a company is very relevant because it is one of the factors of the operative area that most influences the liquidity of the company. Those who exercise these tasks develop tools and procedures for the efficient management of assigned credits and the recovery of the overdue portfolio, taking control measures in the company's income, reducing the risks that attracts poor management , the flaws in the department accumulation of tasks by the excess of functions delegated to a single person indifferent to which it carries the charge of manager of credits and collections causes that it is demarcation and omits the follow-up of the status of the portfolio. As a proposal of this research, a manual of credits and collections was elaborated on the basis of the policies and procedures for an efficient intervention at the time of granting credits and recovery through periodic collection, in order to reduce the Detected problematic contributing with the application that serve to improve the turnover of the accounts receivable, and to improve the liquidity of the entity, also to have the manual that by means of its establishment policies that assure the reliability to Distribute staff functions.
Saade Network Security S. A is dedicated to the sale and marketing of computers, wholesale and retail peripheral computer equipment, software, high-tech equipment, electronic mobile devices and service solutions. Technician, maintenance and home assistance. The management of the credits and collections of a company is very relevant because it is one of the factors of the operative area that most influences the liquidity of the company. Those who exercise these tasks develop tools and procedures for the efficient management of assigned credits and the recovery of the overdue portfolio, taking control measures in the company's income, reducing the risks that attracts poor management , the flaws in the department accumulation of tasks by the excess of functions delegated to a single person indifferent to which it carries the charge of manager of credits and collections causes that it is demarcation and omits the follow-up of the status of the portfolio. As a proposal of this research, a manual of credits and collections was elaborated on the basis of the policies and procedures for an efficient intervention at the time of granting credits and recovery through periodic collection, in order to reduce the Detected problematic contributing with the application that serve to improve the turnover of the accounts receivable, and to improve the liquidity of the entity, also to have the manual that by means of its establishment policies that assure the reliability to Distribute staff functions.
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PROCEDIMIENTOS, GESTIÓN, LIQUIDEZ Y RECUPERACIÓN