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Laiton, I., Yengle, M. (2018). Propuesta de políticas de créditos y cobranzas y su influencia en el análisis financiero de la empresa Sermefit SAC, Los Olivos 2017 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/13081
Laiton, I., Yengle, M. Propuesta de políticas de créditos y cobranzas y su influencia en el análisis financiero de la empresa Sermefit SAC, Los Olivos 2017 [Tesis]. PE: Universidad Privada del Norte; 2018. https://hdl.handle.net/11537/13081
title = "Propuesta de políticas de créditos y cobranzas y su influencia en el análisis financiero de la empresa Sermefit SAC, Los Olivos 2017",
author = "Yengle Narro, Mariella Ysabel",
publisher = "Universidad Privada del Norte",
year = "2018"
The objective of this research is to determine a "CREDIT AND COLLECTION POLICY AND ITS INFLUENCE ON THE FINANCIAL ANALYSIS OF THE SERMEFIT SAC COMPANY". It is mainly to show how this policy applied to accounts receivable will generate improvements in the credits and charges. Because it will favor the objective of influencing the financial analysis of the company, the success of these controls will depend on the minimization of obstacles that hinder management, as well as achieving its objectives and proposed goals in an efficient manner. Also, demonstrate that the implementation of credit and collection policies influences the liquidity of the company An interview guide was made about the accounts receivable of the company to the workers of the collection area, to the clients and to the manager himself, which allowed to determine an absence of efficient and effective policies and procedures that could improve the liquidity. Afterwards it was observed that the activities used in the area of credits and collections are not optimal, since there is poor management and control by the manager, due to the fact that they do not have credit and collection policies and procedures in place. During the investigation it was possible to discover the existence of deficiencies in the area of credits and collections, since they did not have established policies. The present work presents the following structure: Chapter I details the problematic reality, such as the liquidity problem. It establishes the general and specific objectives to analyze the influence of the implementation of credit and accounts receivable policies. In chapter 2, it has the Theoretical Framework, where the background that supports the development of this research and definition of Terms used in the thesis are captured. In Chapter 3 the thesis is developed, where the current processes are described, the liquidity of SERMEFIT SAC is evaluated, then the credit and collection policies are established. In addition, the description of the general data of the company SERMEFIT SAC is shown, followed by the comparative analysis of the current Economic and Financial Situation of the company. Then the improvement proposal was designed, together with its application. Chapter 4 presents the results obtained from the proposal with projected financial statements as of December 2017, assessing the impact of credit and collection policies on liquidity using profitability and liquidity ratios Finally, it was concluded that the optimization of credit and collections policies improves the Economic and Financial Situation of the company SERMEFIT SAC.
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