Strategic approach axes for internal control in the sales, accounts receivable and collections management process of an academic services organization

Abstract

This research revolves around the development of strategic guidelines for internal control in the sales process, business model, accounts receivable, and collections management of a service organization. The methodological approach was conceived from a positivist standpoint, through the review of references and descriptive fieldwork. Interview and survey techniques were employed. For applicability, the Interview Script was used along with questionnaires. It was detected, considering the assessment of the executive body, a set of situations in commercial management and control that require immediate attention in the administrative areas, organization, sales, and collections management. Based on the results, strategic guidelines were designed in response to changes in the organizational environment, and to continuously evaluate the performance of the actions and the identification of those that need improvement, accompanied by a set of indicators that guide, from a scientific rigor perspective, the process of business improvement.