(Universidad Tècnica Manabì, 2020)
Acosta Zambrano, Vicente Rafael; Macías Mera, Monserrate Carolina; Campos Vera, José Antonio
The objective of this research is to analyze the collection management and its incidence
in the recovery of the accounts receivable portfolio of the RUNACHAY company,
through a contextualization of the conceptual bases of the collection management and the
credit portfolio in service companies, to then carry out an analysis of the current situation
of the company, therefore during the investigation it was determined that the company,
despite having two years in the market, has increased its customer portfolio but with it
also the portfolio of Therefore, the application of policies, procedures for collection and
sale is proposed, regulating the eventualities that have arisen during the period analyzed,
the use of strategies that help carry out a logical process in which each one is responsible
for their area and entrusted activities, finally the company must carry out financial
analysis and indicators to determine the status in the one that the company manages and
if it has deficiencies to improve periodically.