Diseño del proceso de recuperación de cartera en la empresa Garcos S.A

Abstract

The advanced methodological and technological proposal "Design of the accounts receivable recovery process at Garcos S.A." describes the stages and proactive collection strategies that can be implemented in the company to improve cash flow, liquidity, resource optimization, reduce the delinquency rate, and continuously improve collection indicators. This work can also benefit other organizations by providing them with best practices for accounts receivable recovery. The methodology used involved studying specifically the Credit and Collection Department of Garcos S.A., analyzing credit sales, delinquency rate, provision, and other related data. The approach used in this work is mixed, as it employs descriptive and exploratory methods, as well as data collection techniques such as surveys, interviews, and the Ishikawa method to identify the causes of the increase in overdue accounts. This methodological proposal presents the design of an accounts receivable recovery process for Garcos S.A., a company dedicated to wholesale trade of medicines and related products. The company has experienced an increase in the volume of its credit portfolio during the period 2020-2022, resulting in a rise in overdue and uncollectible accounts. Therefore, the company needs to be cautious when granting credit and may consider implementing this accounts receivable recovery process to improve collection efficiency and reduce delinquency, thus ensuring profitability and liquidity. In this context, this work describes the strategies and characteristics that can be implemented to ensure the company's profitability and liquidity. The accounts receivable recovery process includes strategies such as establishing collection policies, segmenting the portfolio, omnichannel strategies, normalization tools, a collection management system, quarterly training sessions, updating the credit application, implementing a credit contract, and resource optimization.