Bibliographic citations
Lujan, S., Acurio, C. (2023). Propuesta de un plan de gestión para la mejora en el manejo de las cuentas por cobrar en la empresa Mercados Saludables SAC, Lima – 2023 [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/670969
Lujan, S., Acurio, C. Propuesta de un plan de gestión para la mejora en el manejo de las cuentas por cobrar en la empresa Mercados Saludables SAC, Lima – 2023 [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/670969
@misc{renati/1296304,
title = "Propuesta de un plan de gestión para la mejora en el manejo de las cuentas por cobrar en la empresa Mercados Saludables SAC, Lima – 2023",
author = "Acurio Loayza, Cristian David",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
This research, Propuesta de un plan de gestión para la mejora en el manejo de las cuentas por cobrar en la empresa Mercados Saludables SAC, Lima – 2023, aims to analyze the management of accounts receivable to suppliers (discounts and returns), of a retail company in the district of San Miguel. Also, locate the causes of the problem and give the best solution seen from an investment point of view, ease to implement and results. Accounts receivable from suppliers are generated by post-registration returns and payment of invoices associated with the purchase order. In order that the supplier does not stop dispatching due to the non-payment of the invoices, the payment of the invoices is made in full. After that, returns are generated, which are not alerted by the ERP that manages the company and therefore, cannot be provided with adequate tracking. This problem has generated difficulties and delays in the collection process, with amounts to be recovered of approximately S/. 632,198, from 2018 to the present. The current process depends almost one hundred percent on the supplier since the Mercado Saludable company requests the credit note necessary for recovery, and is waiting for the supplier to send the aforementioned document. To address the issue of vendor accounts receivable management, a three-way approach was developed. The first relates to the recruitment of additional staff to monitor returns from more than 400 vendors. The second is the acquisition of a new ERP system to map and alert returns after the date of invoice registration. Finally, the third alternative is to modify the accounts receivable process by agreeing with the supplier that, after a set period of three days, an invoice will be issued and deducted from the weekly payments. This alternative was chosen based on the criterion of zero cost and does not involve investment in human or technological capital. It is feasible, viable and has a positive impact in the short and long term
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