POLICY OF ACCOUNTS RECEIVABLE COLLECTION: A CASE STUDY IN RETAIL BUILDING MATERIALS

• Autor(a) principal: Potrich, Ani Caroline Grigion
• Data de Publicação: 2012
• Outros Autores: Linhares, Tamara da Silva, Guse, Jaqueline Carla, de Freitas, Luiz Antônio Rossi, Rossato, Marivane Vestena
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Sistemas & Gestão
• Texto Completo: https://www.revistasg.uff.br/sg/article/view/V7N3A8
• topic: Accounts Receivable; Financial Management; Credit Policy; Accounts Receivable; Financial Management; Credit Policy; contas a receber; gestão; capital de giro; política de crédito

This article aims to identify the structure and evaluation of conduct policy for the collection of accounts receivable on a building materials company located in Santa Maria - RS. The study was conducted collecting data from the company records, financial results and interviews with owners and employees connected with the industry, and a note to open the whole process of granting credit. The results showed the conduct of the management of accounts receivable. From this, it can be said that the company needs to study the adoption of a policy of charging more specific and clear in order to serve customers, according to your requirements, providing a better management and control of their financial resources.