Gestão de recebíveis e cobrança em escolas particulares: estudo de caso do colégio Master

Abstract

This paper addresses the analysis and challenges, involving the management of receivables and collection operations for Colégio Master. Processes, procedures and strategies used in the management of accounts receivable and collection, were studied in a practical way, according to data obtained in our institution, assigned by administrative financial management, in order to propose improvements that bring efficiency to institution. The research in question was qualitative characteristic, because it is a case study where the data were obtained through observations, inquiries and original management company reports. From the data analyzed, it was observed that the management of accounts payable can be understood as fundamental to the control of the financial manager as well as managing the collection of the Institution observed. Therefore, the strategies adopted must follow the particularities in the industry and includes the specifics of the legislation to which it is subjected. From the observations and data collected in the field of study, one can understand the strategic profile of the institution, assess areas for improvement and provide recommendations for practices that may enhance the efficiency of financial management, Colégio Master.