Análisis de la gestión de crédito y cobranzas de las empresas comerciales dedicadas a la venta de repuestos de línea blanca del Distrito Metropolitano de Quito y su impacto en la composición financiera, año 2022.

Abstract

In the competitive environment of the Metropolitan District of Quito, companies that sell white goods spare parts face great challenges in credit management and collections. This research analyzes how these companies manage these processes and their impact on financial composition. Lack of proper policies and poor portfolio management can cause financial problems, such as the accumulation of bad debts and insufficient cash flow. The study aims to diagnose credit management processes based on the 5Cs of credit, evaluate the capacity of companies to grant and recover credits effectively, and verify the existence and effectiveness of credit policies to minimize financial risks. Financial ratios will be used to understand the cash flow and financial stability of the companies during the year analyzed. Based on the compilation of information obtained through surveys carried out with various companies in the sector, the fundamental importance of implementing well-defined policies for the analysis of credits granted, the recovery time of the portfolio and the evaluation using financial indicators is highlighted. These elements provide a more precise view of the profile of clients who request credit. This study can also assist businesses in determining the appropriate amount of time customers may need to settle their financial obligations. The research shows that the sector's entities face a lack of working capital due to the lack of knowledge of the basic requirements when creating credit lines and granting payment facilities to their clients. The nonimplementation of a credit and collection management system is evident in the surveys carried out in this research, where the result is that only about 36% of the companies surveyed have policies and procedures for the granting of credit and its recovery management, which increases the risk of uncollectibility, the percentage as can be seen is minimal although they are aware that if they had an effective credit policy they would guarantee the compliance of customers in the initial negotiation terms