La gestión de cobranza como herramienta para optimizar la liquidez del Consorcio CISS, periodo 2023

Abstract

Abstract: This research shows an analysis of the collection management as a tool to optimize the liquidity of the CISS Consortium, period 2023; for which a study of the financial indicators and information obtained by the organization's collaborators is carried out. For the methodological framework, a qualitative and quantitative approach is used, the design of the study is non-experimental, the method is inductive, analytical and synthetic; in this way, numerical data from the company and opinions or perspectives of the personnel in charge of collection are collected. The results show that the CISS Consortium lacks structured policies and procedures for collection management, which directly affects the company's liquidity. The analysis of the financial indicators project that the organization faces economic fragility because the figures are below normal limits, which highlights the importance of recovering accounts receivable that are mainly with the State. In this sense, a collection policy manual is designed that includes clear collection strategies and procedures.