Evaluation of the Collection and Payment System at UBPC "Las Yayas"

The research is carried out in the UBPC ＂Las Yayas＂ of the municipality of Sancti Spíritus having as general objective the evaluation of the management of collections and payments. In the development of the research, the real data offered by the books, records and Financial Statements of the Accounting corresponding to the closing of the year 2019 and 2020 were taken as a basis. The work is presented in two chapters: the first one offers the theoretical knowledge of the analyzed subject and in the second one the characterization of the entity is made, as well as a diagnosis that consists of the main characteristics of the company and methods and techniques that intervene in the system of collections and payments are described, in addition the numerical analysis and the obtained results that demonstrate the influence of this system in the Company are developed. Once the research has been carried out, conclusions and recommendations are reached that contribute to increase the company’s economic efficiency.