This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
The purpose of this study is to establish the control of strategies and policies to reduce the risks in accounts receivable. In this sense, in recent years management control in companies has become a concept addressed by different authors. Thus, both in the public and private sectors, strategies associated with better control of results acquire great importance. In this way, internal monitoring processes have become a goal for achieving better performance, above all, in small-sized organizations in which greater supervision of the available resources and their rational use is more necessary. In effect, a manager can study past plans to see where and how they went wrong, to discover what happened and why, and to take steps to prevent mistakes from happening again. However, the best control prevents deviations from happening by anticipating them. From this approach, the methodology used in this article was exploratory with a quantitative analytical approach.
Este obra está bajo una licencia de Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional.
