Diseño de estrategias para recuperar la cartera vencida del Diario Regional Independiente Los Andes ubicada en la ciudad de Riobamba provincia de Chimborazo

Abstract

This present investigation aims to elaborate a strategy design to charge the overdue debts of Diario Regional Independiente los Andes located in Riobamba city, Chimborazo province”. Direct observation and surveys to the debtors were carried out in this investigation in order to know the reasons why they don’t pay the debts. The manager and financial director were interviewed in order to know the processes and strategies which they are using to charge the accounts receivable. We can realize that there are mistakes in the credit and cashing area. There are no processes nor politics, which guarantee that the clients pay overdue debts. The enterprise diagnosis was carried out by means of the SWOT matrix composed by external and internal macro environments. From this process, strategies were set out with objectives, goals and activities to improve cashing of the overdue loans and to guarantee the liquids assets of the enterprise. It is recommended to use the strategies designed in this investigation to charge the overdue loan of the institution mentioned above.