“Elaboración del manual de políticas y procedimientos de cobranzas para laboratorio farmacéutico Lamosan ubicado en la ciudad de Quito”.

Abstract

The company "LAMOSAN" is a pharmaceutical laboratory that does not have a mechanism to help the recovery of accounts receivable, likewise lacks a manual of collection procedures which seriously affects its economy, so the objective of this degree work was to design a "Development of the manual of policies and procedures for collections for pharmaceutical laboratory Lamosan located in the city of Quito". The methodology used was a combination of qualitative and quantitative methods, while the instruments were the interview guide, survey and observation sheet. From the results obtained, it can be seen that all current customers require credit for their purchases and that the company does provide payment facilities; however, the policies and procedures do not allow the company to qualify and categorize customers according to purchase amounts and payment history; likewise, it is evident that although financing is available for 15, 30 and 60-day terms, rules need to be established to know when to apply a particular alternative. As a conclusion it is indicated that the sales area of Laboratorio Farmacéutico Lamosan has the adequate conditions to maintain credit sales through policies and procedures that allow guaranteeing the collection of the portfolio, which can be improved notably with the guide of a manual.