Propuesta para el diseño de políticas y procesos de crédito y cobranza para la empresa Idima Cia. Ltda.

Abstract

The purpose of this research work is to present a proposal for the design of credit and collection policies and processes for the company IDIMA CIA LTDA, establishing theoretically that the Credit Department is responsible for organizing and executing account management decisions in order to achieve the departments goals. Prior and subsequent to the credit sale, the area ensures that the payment conditions are made as quickly as possible, keeping a continuous record of the valuation process of the company's portfolio, consequently reference is made to the use of a qualitative methodology, descriptive with the use of the application of a survey to know the internal functioning of the institution with a focus on the functions and persons responsible for the credit and collection department, On the other hand, through the information provided by the institution it is highlighted that the collection management is not adequate since the weekly reports reflect a considerable decrease for the period from February to April of the year under study. Finally, the different credit and collection guidelines for the company IDIMA CÍA LTDA are presented, for the improvement of the collection strategies that allow the effective collection of those accounts that have more than 90 days without collection.