Importancia de la gestión de cobranzas en la liquidez y salud financiera de las empresas de medicina prepagada de la ciudad de Quito 2023- 2024

Abstract

The objective of this article is to understand the importance of collections management in prepaid medical companies in Quito, Ecuador. The inclusion of collections management in the administrative process is largely due to its fundamental role within these companies, as it helps generate financial stability in a sector that experiences growing demand for its services year after year. This study will analyze the importance of collections management and how it influences a company's financial stability through a quantitative and qualitative research approach. Data and information were collected from various financial statements, such as balance sheets and income statements, for the 2023 and 2024 periods. The analysis focuses on the four leading prepaid medical companies in Quito with the greatest market share: Salud S.A., Humana S.A., BMI, and Ecuasanitas. The aim is to assess key financial indicators related to liquidity, profitability, activity, and indebtedness. The results from the financial analyses show that Salud S.A. maintains strong financial stability due to effective accounts receivable management, which enables it to meet its short-term obligations without difficulty. Humana S.A. exhibits very stable indicators, enabling it to maintain a strong market position. BMI has improved its collection processes, reducing the recovery period of accounts receivable and thus maintaining stable liquidity. Ecuasanitas shows an optimal liquidity ratio, indicating effective collections management, which allows the company to cover its operating expenses without issues.