Incidence of the application of credit and collection policies in the portfolio recovery of Súper Las Segovias, S.A. in the city of Estelí, Nicaragua, during the first semester of the year 2020

Abstract

The purpose of this research work is to determine the incidence of credit and collection policies in the portfolio of Súper Las Segovias S.A. during the first semester of the year 2020; the responsibility of the portfolio management falls on the credit and collection department, structured according to the needs of the supermarket, it is the responsibility of this area to define the credit and collection policies and all the process that must be applied to grant credits. The type of research is applied, with a qualitative approach, because it is carried out by means of data collection methods without numerical measurement. In order to obtain information it was necessary to apply three instruments such as: interviews with the general manager and the person in responsible of the credit and collection area, observation guides in the company and documentary review. Some of the main results found in the research process are that the policies are applied without the guidance of a specific manual, in addition to the fact that they affect delinquency by not correctly analyzing the credit subjects and not clearly determining the limits and responsibilities of the debtor in the contract; The application of a manual of credit and collection policies is required, in which management processes and practical procedures are proposed, its application allows a better control in the client’s qualification, reduce their delinquency rates and achieve the correct process of credit granting and portfolio recovery management.