Detección de estrategias y políticas contables para reestructurar el departamento de cartera en la empresa CH producciones Cali S.A.S.

Abstract

Research on how to improve the portfolio of the company CH Producciones Cali S.A.S is conducted with the objective of detecting strategies that allow increasing the efficiency and profitability of the company's portfolio management. For this, an analysis methodology is used that involves the review of the existing portfolio, the identification of problem areas and the implementation of changes to improve performance; applying an internal control questionnaire to the personnel in charge, which includes the accounting assistant and the person in charge of the company's portfolio; for being the ones who update the information systems directly with the information of interest. The main results of this research usually include a better understanding of the company's portfolio, a more precise identification of the risks associated with the portfolio, as well as the identification of new growth opportunities in the efficiency of its collection. In addition, recommendations are proposed to improve the portfolio management processes, such as the implementation of new credit policies, the adoption of risk analysis tools and the improvement of efficiency in portfolio collection management, through circularization. that they maintain constant communication with clients to ensure that they are aware of any changes in their financial situation. In this way, the company can improve the management of its portfolio and increase its profitability in the long term.