Factoring como necesidad en las pymes colombianas en el sistema de cobranzas

Abstract

Collection management is one of the most important processes for a company, for SMEs, this task must be aligned with the other administrative processes of the organization, it is important that the information provided is real and updated on the status of each of accounts receivable, however, liquidity problems are frequently encountered due to the late collection portfolio; For this reason, Factoring, "appears" as a good alternative to solve financial difficulties, this tool can be implemented in different types of companies, and one of the great benefits is to generate the necessary liquidity, through "early sale ”Of their invoices to a third party, with which, the necessary resources can be obtained, for the continuity of the productive operations, and at the same time to obtain and maintain a healthy relation of the financial indices, especially in the profitability. With respect to Colombia, SMEs develop a series of financial strategies that allow them to handle debt and liquidity situations immediately; In spite of this, many do not make the right decisions in the “financial question” for this reason, and although perhaps, in an “implicit” way, one of the objectives of this research will also be to explain the importance of Factoring as a tool for value that effectively serves the portfolio.