Collection and delinquency processes in a marketing services company; [Processos de cobrança e inadimplência em uma empresa de serviços de marketing]

Pizzán-Tomanguillo N.P.; Delgado E.E.G.; Bardalez C.D.R.; Pizzán-Tomanguillo S.L. · Sapienza (2022) · DOI: 10.51798/sijis.v3i1.237

Resumen

The general objective of this study was to determine the incidence of collection processes in the delinquency of the company Digital San Martín S.A.C. from Tarapoto. The study has presented a non-experimental cross-sectional design, explanatory level, and the hypothetical-deductive method was used for data analysis. In the evaluation of the collection processes developed during 2020, the interview guide and the documentary analysis guide were used as instruments. Results: 100% of the actions of the collection processes are not carried out efficiently or in a timely manner. All this made it possible to show 84% delinquency and 39% coverage, both indexes caused by the increase in the amount of accounts pending payment represented by S/135006. Also, the company has non-updated records and documentary information; does not show collection strategies in accordance with their reality; lacks organized and systematic monitoring of the total amount of outstanding debt; it presents a poor development of debt control activities, among others. Conclusion: the collection processes negatively affect the delinquency of the company.

Instituciones: Universidad César Vallejo; Universidad Peruana Unión