Resumen

CHIRIANI-CABELLO, J. E.; ALEGRE-BRITEZ, M. Á.  y  CHUNG, C. Management of the credit and collection policies of the MIPYMES for their financial sustainability, Asunción, 2017. Rev. ciente. UCSA [online]. 2020, vol.7, n.1, pp.23-30. ISSN 2409-8752.  https://doi.org/10.18004/ucsa/2409-8752/2020.007.01.023-030.

Credit policies are the rules that senior management designs and implements within organizations when operations are carried out on credit and collection policies are considered as rules established by companies for the recovery of the credit granted. The general objective of the research is to analyze the management of the credit and collection policies of MSMEs for their financial sustainability in Asunción. The methodology used for this research work was the quantitative approach, with a non-experimental cross-sectional and descriptive design. The type of sampling was probabilistic, whose process of data collection was carried out through online surveys during the months of August to October 2017, through a semi-structured questionnaire of 25 questions, to a sample of 234 companies categorized as MSMEs. The data processing techniques consisted of the use of Microsoft Excel (2013) and descriptive statistics. The most relevant conclusions were: 88% of companies sell their sales on credit, 56% of commercial companies do not apply credit and collection policies and 70% do not know or do not apply the types of credit policies.

Palabras clave : MSMEs; credit and collection policies; bad debts; credit sales; senior management.

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