Contaduría Pública · 2025
Diseño de política de control en la gestión de cartera como estrategia para minimizar el riesgo de incobrabilidad en Almacenes Paraíso SA BIC.
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Resumen
This article was written based on the need to develop a tool to control and reduce the risk of bad debts in the portfolio department of Almacenes Paraíso SA BIC. This company sells mass consumer products. Portfolio management is a fundamental aspect of the company's financial stability, as efficient control of this area ensures sustainability and growth. This article analyzes portfolio management, identifying problems related to the lack of control policies for managing this area. This area faces a number of significant challenges related to customer delinquency, bad debts, low liquidity, cash flow, and financial impacts.