Propuesta para el diseño de políticas y procedimientos para la asignación de créditos y gestión de cartera en la empresa Agregados del Norte S.A. Año 2012

Abstract

The Company Agregados del Norte S.A. lacks a system of policies and procedures for customers´ credit management and allocation, in order to guaranteed the proper use of financial resources and customers’ accounts and receivables a credit management guideline and credit scoring tool are proposed. Based upon this situation, we proposed and designed the management guideline and policies applicable to customers´ credit allocation operations, identifying the limits of quotas to allocate credit according to the customer segmentation, based upon a credit scoring tool. Also, the proposed guideline defines the sequence of activities and personnel involved in the cycle of operation within the credit allocation operation. The credit scoring as a tool to make the study of credit to customers, as management tool was designed taking into account all the required parameters that simplify the decision process, namely: legal, commercial and financial. For each of these parameters a score is assigned according to rating system, which has been previously defined. This tool also includes a component that allows the assessment of the financial capacity of customers, based on the outcome of each proposed indicator. The financial statements of the companies in the construction and statistical analysis of information constitute the starting point to determine the ranges of each indicator to evaluate. The implementation of the proposed tool allows the company to improve its credit allocation processes, gain greater customer insight while ensuring control and resource management in a timely manner.