Recuperación de cartera vencida y su incidencia en la rentabilidad de la empresa Conservas Ideal CIA LTDA 2022-2023.

Abstract

The objective of this study is to analyze the incidence of the recovery of overdue loans on the profitability of the company Conservas Ideal CIA. LTDA., during the period 2022-2023. The problem of the increase in overdue accounts is addressed, which represents 18% of the portfolio, affecting the liquidity and operational sustainability of the organization. The methodology used includes a mixed approach, using techniques such as: interviews, surveys and checklists to evaluate current collection procedures and applied strategies. Among the main findings, it was identified that collection efforts focus mainly on debts of greater age or amount, leaving minor accounts behind. Additionally, the average invoice recovery time reaches 75 days, which prolongs the cash cycle and limits the company's ability to respond to immediate operational needs. The study proposes to develop a manual for recovery of overdue loans that establishes specific strategies and clear protocols for the management of clients in arrears. This manual seeks to improve the order in collection activities and guarantee greater effectiveness in account recovery. The expected results include an optimization of collection processes, reduction in recovery times and a positive impact on the company's profitability indicators. This research seeks to strengthen overdue portfolio management as a key pillar for financial stability and business growth.