Plan de gestión a las cuentas por cobrar y la recuperación de la cartera vencida, en la Compañìa Unión Cementera Nacional, del año 2014 al 2016.

Abstract

In this work, an analysis was carried out on the accounts receivable and the recovery of the past due portfolio of the National Cement Union, whose purpose was to structure a Management Plan that reduces the past due portfolio and accounts receivable, a non-experimental methodology was applied which did not the variables can be modified or manipulated, since they are data that were obtained through the directors, employees of the company, these data give us the identification phase when analyzing the historical financial statements of the company. It was required to analyze the information using tables and graphs that provide suitable information that demonstrate the evolution of accounts receivable, additionally we have the verification phase in which 203 clients and 22 employees participated, which were surveyed and allowed us to clearly identify the problem of the recovery of the overdue portfolio when tabulating the data in the years of study in the National Cement Union. It is recommended that the directors of the company begin with the application of the management plan to the accounts receivable with the clear objective of having backed the credits granted to the clients and this does not become a potential risk for the company in future years economical.