(Instituto Superior Tecnológico Lemas, 2022-05-28)
RUIZ SOTOMAYOR SUSAN STEPHANIA
The purpose of this proposal is to analyze the importance of Collection Management in a
company to improve its liquidity and economic performance. Currently, all companies or
the vast majority of them grant their clients the possibility of canceling their articles of
any kind in installments or installments, that is, granting credits that often exceed the time
considerably for more than 30 days, causing liquidity problems, especially in the SMEs
who do not have sufficient capital to withstand a large delinquency portfolio, therefore
their obligations are affected and cause most of their operations to cease.
Consequently, this has caused payments and collections within businesses to become a
priority and new tactics are increasingly created to help generate effective collection to
avoid facing liquidity problems.