Propuesta de modelo de gestión para recuperación de cartera de una empresa comercializadora de equipos de imagenología

Abstract

CONDITION FOR PUBLICATION OF PROJECT. research proposes a comprehensive management model to optimize the recovery of the portfolio in a company dedicated to the commercialization of medical imaging equipment in Ecuador, the study is based on the diagnosis of the current situation of the XYZ company, which presents a growth of assets, but faces serious problems in its collection process. reflected in high delinquency rates, low turnover of accounts receivable and a sustained increase in the non-performing portfolio, the methodological approach adopted is mixed, with a qualitative-descriptive predominance and support in quantitative indicators, using techniques such as documentary analysis, semi-structured interviews, application of KPIs (DSO, aging report, percentage of non-performing loans), as well as continuous improvement tools such as the PHVA methodology and the Logical Framework Matrix. The results showed that the company does not have standardized protocols, customer segmentation by risk or technological automation in the area of collections, which generates dependence on empirical practices and compromises organizational liquidity, from this diagnosis, a comprehensive management model based on preventive, operational and corrective strategies was proposed, supported by the use of performance indicators, customer segmentation, formal protocols and technological tools (SAP/CRM), the proposal seeks to strengthen the financial sustainability of the company, optimize recovery times, reduce the overdue portfolio and improve competitiveness in the health sector, likewise, it constitutes a theoretical-practical contribution that can serve as a basis for future research or implementations in companies with similar characteristics. Keywords: Collection management, portfolio recovery, medical equipment, PHVA, Logical Framework, financial indicators, delinquency.