Acosta Figueredo

Accounts receivable continues to be one of the biggest problems facing business managers today. Given the complexity of today’s business environment, it is of paramount importance that companies improve their collection systems in a more timely manner, since excessive collection delays affect the company’s liquidity and may affect its ability to pay. The chain of non-payments continues to increase at such a high level, thus compromising companies to provide quality products and/or services in record time. Being a current issue, it is necessary to make a deep study with the purpose of acting on it in order to achieve greater efficiency and effectiveness in the business system. Thus, the objective of this research is to elaborate a procedure for the improvement of accounts receivable management in the Empresa Agroindustrial del Grano. Las Tunas, from the introduction of new elements in the economic-financial activity, whose feasibility of application was satisfactorily evaluated by specialists and members of the work team.