La recuperación de cartera en las empresas de servicios publicos domiciliarios en el ordenamiento juridico colombiano y sus efectos financieros y operativos.

Abstract

This monograph examines the challenges public utility companies face in recovering accounts receivable and the resulting financial and operational effects. The analysis focuses on how arrears and receivables aging reduce liquidity, increase pressure on operating expenditure, delay investment, and heighten risks to service continuity and quality. Methodologically, a documentary, descriptive-analytical approach is used, combining sector regulation and doctrinal review with recent academic literature and institutional receivables management documents. Findings are organized into three axes: receivables characterization and risk-based segmentation to guide proportional actions; assessment of financial impacts such as higher impairment allowances and expected credit losses, and operational impacts such as collection costs and administrative burden; and a practical proposal integrating prevention, early-stage collection, payment arrangements, and formal escalation when warranted, monitored through collection, efficiency, and agreement-performance indicators. The study concludes that recovery improves when processes are traceable, stage-based rules are standardized, risk segmentation is applied, and performance is monitored through periodic indicator dashboards.