ADMINISTRACIÓN, GESTIÓN Y MODELACIÓN DE POLÍTICAS DE CUENTAS POR COBRAR EN PYMES. CASO SANTO DOMINGO

Abstract:

The purpose of this research is to present the relevance of a proper administration and management of accounts receivable policies in the company DISMAREX SC through the financial modeling applied. It is intended to create a culture of managing accounts receivable by establishing a scientifically structured and efficient collection management policy. To this end, a financial analysis and the application of administration and modeling techniques related to collections (accounts receivable, bad accounts and sales levels) will be developed. Through a mixed methodological research approach, the guidelines offered for the optimization of accounts receivable in Cuban companies. Particularly as results, the accelerated growth of inventory and accounts receivable cycles and accelerated decrease in accounts payable were evidenced, with little control over sales, which directly affected the sustainability of the …

Año de publicación:

2020

Keywords:

Fuente:

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