Política contable y procedimientos para la gestión de cartera para la empresa Procafecol S.A.

Abstract

The present work is the result of the professional internship developed in the portfolio area of the company Procafecol S.A., a company dedicated to retail trade in non-specialized establishments with assortment consisting mainly of food and beverages, through the stores Juan Valdez, with presence also in chains of large surfaces at national and international, institutional and franchise levels.

In this work, the analysis made to the accounts receivable is recorded, managing to identify the weaknesses and the actions to strengthen. The result is the updating of the portfolio policy and the correct management of the portfolio for the company Procafecol S.A., according to the needs of the company.