Gestión de la colocación de créditos y recuperación de cartera vencida de la empresa importadora IMMER

Abstract

This work focuses on improving the financial management of IMMER, a national company specialized in importing spare parts and accessories for motorcycles. The proposal is to design and implement efficient processes for credit granting and the recovery of overdue accounts, addressing the issue of delinquency within the company. It has been identified that overdue accounts have become a growing difficulty for the importer, with 36.22% of customers being in arrears, leading to liquidity problems and additional expenses. This project involves an analysis of the company's financial situation and customer portfolio, the development of a credit scoring model to assess buyer default risk, determining appropriate credit amounts and terms, establishing portfolio management policies, and restructuring the department accordingly. These goals have been achieved through a combined approach of quantitative analysis of financial data and qualitative analysis of subjective criteria related to portfolio management. These actions are expected to optimize credit allocation, recovery of overdue accounts, liquidity, and reduction of financial expenses, resulting in a beneficial credit protocol for both IMMER and its customers.