Collection Management and its impact on the Financial Management of the company PP S.A.: Period 2014-2016.

Resumo

The objective of the research is to determine the impact of collection management on the company's financial management, taking as a reference the efficiency of the personnel that performs it, the identification of deficient processes that cause relevant internal risks and negatively impact the achievement of objectives and the implementation of collection policies to safeguard the company's financial resources. The research design is non-experimental. It was quantitative in approach, resorting to the analysis of the company's financial statements and the Spearman correlation coefficient was applied to verify the hypotheses. The analysis showed that there is a high correlation that has a positive impact between the main variables collection management and financial management. However, the impact of personnel efficiency with respect to accounts receivable is negative due to the fact that the largest percentage of this item corresponds to current debts while the remaining percentage corresponds to overdue debts greater than the terms granted to the clients, which is a background for the research. It was concluded that collection management has an impact on the company's financial results in relation to accounts receivable and their aging.