Collection Policy Research Articles

Portrait of the Best Practices of Public School Heads in Establishing School-Community Partnerships

Case analyses were conducted to identify the best practices of public elementary and secondary school heads of the Division of Tarlac City and Province regarding school-community partnerships. This study was focused on the best practices of the school heads in establishing and sustaining school-community partnerships as well as the challenges encountered. Data were gathered using interview and documentary analysis. All participants were awarded for having strong school-community partnerships and were evaluated with Level III (Advanced) Practice for School-Based Management during the school year 2019-2020 and 2020-2021. Results showed that school heads established successful strong school-community partnerships by constantly involving the stakeholders in decision-making and planning of all the activities of the school, soliciting feedbacks from them, assessing the needs of the school and the community, having shared vision, delegating tasks with the stakeholders, having constant communication, showcasing the school’s achievements, adhering to No Collection Policy, establishing clear organizational structure, signing of Memorandum of Agreement, and being transparent at all times. Data also revealed the challenges encountered by the school heads in establishing school-community partnerships which include low socioeconomic status of the members of the community, gaining the trust of the community and other stakeholders, negative notions about school-community partnerships, adjusting to the changes brought about by the pandemic, having individual differences, and being situated in a far-flung area. Inconsistent communication with stakeholders, difficulty with time management due to overlapping tasks, responding to changes, and the notion that an award-winning school no longer needs support were also challenges for school heads in sustaining partnerships. Despite these challenges, the cases maintained the motivation of their stakeholders by keeping constant communication with them, tapping all the stakeholders not just for financial support, but also for their skills, keeping all the partners updated on the school’s programs, activities, and projects, recognizing and awarding dedicated partners, and practicing shared leadership and governance. An Action Plan was proposed to address these concerns. Based on the findings and conclusions, schools should promote increased collaboration and cooperation among partners. School’s dedication plus community commitment equals successful learning. Keywords: School-Community Partnerships, Best Practices, Case Study, Department of Education-Tarlac, Philippines

Learn from Others: A Look at Collections Policies from ARL Member Institutions

University of Houston Libraries established a new organizational structure in October 2021 and created the new Collections Strategies & Services department. This unit undertakes a more programmatic, collaborative approach to collections and begins to address the need for a broad, enterprise-wide document that clearly articulates its philosophy and priorities. In order to learn from other libraries and help develop collection plan or policy, an investigation about Association of Research Libraries (ARL) member institutions’ collections policies was conducted. This paper detailed the methodology used to collect these policies, different types of policies and guidelines found on ARL member institutions’ websites, and indications and suggestions for future policy development. The authors also called for collective efforts to build and maintain a collections policies bank for the broad library information science community to facilitate further collaboration and communication across institutions.

Implementation of policy for collecting parking retributions in an urban forest in Rokan Hilir regency Indonesia

The main focus of this research is implementing the levy collection policy in the Urban Forest, Bangko District, Rokan Hilir Regency. The substance of the problem is identified as follows: (1) How is the Implementation of the Parking Retribution Collection Policy in the Urban Forest, Bangko District, Rokan Hilir Regency? ; (2) What are the factors that influence the implementation of parking levies in the City Forest in increasing the local revenue of Rokan Hilir Regency?. The theory used as an approach to this research problem is the theory of policy implementation (Edward III,) which consists of the dimensions of communication, resources, disposition, and bureaucratic structure. The research method used in this study is qualitative, with data collection techniques through participant observation, in-depth interviews, and data triangulation. The results showed that the implementation of the City Forest parking levy collection policy carried out by the Rokan Hilir Regency Transportation Service had not run optimally. This was caused by several factors ranging from weak supervision and lack of commitment to the lack of availability of resources owned by the government so the implementation of parking fees was not run optimally.

Analysis of Implementation of Entertainment Tax Collection Policy in the Order to Increase Regional Tax Revenue at the DKI Jakarta Regional Revenue Agency

This study analyzed the implementation of entertainment tax collection policies to increase local tax revenue at the Regional Revenue Agency of DKI Jakarta. This study uses a qualitative descriptive method with the object of research based on primary data (interviews) and secondary data (field research). This study uses the concept of Edward III's theory, namely communication, resources, disposition, and bureaucratic structure. The results of this study indicate that the entertainment tax policy is not optimal because there are still constraints in the communication aspect, namely the lack of direct socialization with entertainment taxpayers, which causes a lack of understanding of taxpayers about local taxes from the information aspect there are still problems with entertainment providers who have not been registered and registered businesses. entertainment as a tax object, as well as the lack of human resources in implementing policies, can affect entertainment tax revenues.

Implementasi Kebijakan Pengelolaan E-Retribusi Di Kota Bukittinggi

The use of the e-retribution system in Bukittinggi since the beginning of 2020 has an effect on the local revenue (PAD) from the retribution sector. This study aims to find out and analyze the implementation of the Bukittinggi Mayor Regulation Number 39 of 2020 regarding the payment, deposit and payment procedures for wholesale and/or shop levies electronically analyzed using Edward III's theory. This research is a descriptive research with a qualitative approach. The types of data used in this study are primary data and secondary data. The data collection technique used was obtained by field research and library research. Data analysis was carried out by qualitative analysis and using purposive sampling technique in determining the sources. Testing the validity of the data is done by triangulation method. The results showed that the implementation of the electronic retribution collection policy at the Department of Small And Medium Business Cooperatives And Trade when viewed from the Eward III theory had not been implemented optimally. In terms of resources, there is a shortage of personnel in managing user fees electronically. In addition, the absence of specialized personnel in the field of information and technology has resulted in the slow development of the electronic levy receipt application system. The absence of a Standard Operating Procedure (SOP) made by the Department of Small And Medium Business Cooperatives And Trade is also an obstacle in implementing the policy. The e-retribution has not yet been implemented as a whole because the collection of retribution before 2019 is still collected manually.

Recovery and Resilience of the Inner Areas: Identifying Collective Policy Actions through PROMETHEE II

Inner areas are rural areas with low population density, distant from the main hotspots offering essential welfare services and endowed with significant environmental assets and cultural heritage. In Italy, their development is at the core of the national strategy for inner areas. Specific documents and program agreements were issued for each inner area and summarized the intervention themes and projects to implement. However, when the inner areas are considered within a regional territorial ‘matrix’, further collective policy actions have to be identified, through comparison and in-depth analysis of their features and influence on development. Therefore, this research aims to identify and analyse the development needs and potentialities of the inner areas, for strengthening the national strategy and improving their recovery and resilience through collective policy actions. The Multiple Criteria Decision Aiding (MCDA) method PROMETHEE II was applied as research methodology to four inner areas in Puglia region (southern Italy), using 43 indicators organized into seven thematic dimensions and setting specific parameters. The results enabled to delineate the overall development score of the four inner areas, and the profile of each inner area based on every indicator and dimension. By analysing this profile, key thematic dimensions where to direct collective policy actions were identified, related mainly to contrast with the depopulation by improving specific essential services (e.g., digitalization, health, education) and to foster the development of agriculture, tourism, and cultural heritage. This research can be considered a first step for future broader studies, to guide the process of policy making for the recovery and resilience of European and Italian inner areas with a multi-perspective approach.

Benchmarking strategic core competencies of performance across Chinese and South Korean manufacturing companies

PurposeThis study empirically investigates the significance of the core competencies on various economic performance indices by utilizing accounting and market-based performance in Chinese and South Korean leading manufacturing companies.Design/methodology/approachThis research employs a series of hierarchical regression models to test the hypotheses concerning the significance of R&D and export strategy on firms' performance.FindingsThis study finds that R&D intensity and foreign trade activities through export are most likely to be significantly associated with firm performance, particularly market-based performance, across the Chinese and South Korea manufacturing companies. The significance of other core strategic factors such as capital intensity, leverage, inventory turnover, labor productivity, administrative cost efficiency, and collection policy on performance was also contemplated.Originality/valueThe relationship between R&D and firm performance has been an interesting issue concerning the performance measures employed across different country settings. Research issues addressed in this paper relate to how R&D, and foreign trade by export influence firm performance across two diverse economic environments inherent of Chinese and South Korean leading manufacturing firms. Particularly, this study explores the directions and magnitudes of the operational and strategic relationships between key strategic factors, such as R&D intensity, export by foreign trade, and the firm's economic and market-based performance.

STUDENT PROJECT Missing Maddenia: A review of Rhododendron subsection Maddenia at Logan Botanic Garden

Rhododendron subsection Maddenia has long been cultivated at Logan Botanic Garden, an outpost of the Royal Botanic Garden, Edinburgh (RBGE). It is noted in RBGE’s Collection Policy as one of Logan’s representation themes. Half of RBGE’s Maddenia accessions grow there outdoors in the relatively mild climate that suits these tender plants. It was known that Logan’s collection did not represent the entire Subsection. Therefore, this study’s aim was to investigate how completion might be achieved. Existing literature and known specialists were consulted to compile a list of taxa, although this remains unresolved. Using RBGE’s BG-BASE data and an observational survey of Logan’s living collection, it is suggested that 24 taxa may be absent from the collection. Their native occurrence, ex-situ cultivation and IUCN Red List criteria were researched. Using this information, a simple value system was created in order to prioritise acquisitions that might best serve conservation. This article is abridged and revised from the author’s specialist project, completed in candidature for the HND Horticulture with Plantsmanship.

Municipal solid wastes pyro-gasification using high-temperature flue gas as heating resource and gasifying agent

With the implementation of municipal solid wastes (MSW) source segregation collection policy, the combustible waste components are suitable for pyrolysis treatment to recover value-added energy such as gas or oil. In this research, the volatile compounds from MSW pyrolysis were reformed by the char obtained from the same process and the high-temperature flue gas (HTFG) of 1200 °C was supplying as heating resource and gasifying agent in a tailor-made experimental set-up. The final yields and properties of the syngas, char, and oil after reforming were investigated. Experimental studies showed that the composition of HTFG had a significant influence on the products. As the HTFG being CO2 and its flowrate increased from 0 to 4 L/min/(kgMSW), the energy share in the gas first increased from 8.29 to 15.1 MJ/(kgMSW) with a higher heat value (HHV) of 19.9 MJ/Nm3, then it decreased slightly with a further increase in the flowrate. However, as the HTFG was H2O or the model flue gas (consisting of CO2, H2O, O2 and N2), the higher flowrate always increased the energy share and cold gasification efficiency (CGE) in the gas products. Both CO2 and H2O participated the volatiles’ reforming reactions and enhanced char gasification; while the volatiles’ reforming inhibited char gasification. When the flowrate of the model flue gas increased from 0 to 12.04 L/min/(kgMSW), the oil and char yields decreased and the CGE increased to more than 75%, which was much higher than that from direct air gasification of MSW; moreover, the gas products had much higher HHVs. This research provides a guidance for producing high-quality syngas from the MSW.

Policies for risk-aware sensor data collection by mobile agents

We consider a scenario where mobile agents are required to collect measurements from a geographically dispersed set of sensors and return them to a base. An agent faces a risk of destruction while traversing the environment to reach the sensors, and gets a reward for gathering a sensor measurement only if it successfully returns to base. We first consider the single agent scenario and characterize several properties of the optimal policy for the agent based on a quantity that we term the “reward-to-risk” ratio of the tasks. We provide the optimal policy when the risk of destruction is sufficiently high, and then extend our analysis to multiple (heterogeneous) agents, with potentially different costs and survival probabilities. In particular, when the risk of destruction is sufficiently high, we show that the multi-agent task allocation problem has a submodular structure, and accordingly provide a greedy algorithm that is guaranteed to return an allocation that is within a 12 factor of optimal.

여성사박물관과 공공역사 - 쟁점과 대안들

Women’s history museums are the contending site in which women, history and museum as a public space are entangled. is paper starts to examine the relationship between public history and museum, and reviews the feminist critics of the problems involved in museum exhibitions which are not likely to represent women’s experience. It also suggests woman’s public history as a new approach to women’s history museums in South Korea. While it reviews the recent process of national women’s history museum movement in South Korea, it examines the two women’s history museums, National Women’s History Exhibition Hall and War& Women’s Human Rights Museum in terms of displaying structure, exhibition narrative and limitions. This examination draws out the important issues concerning constructing a women’s history museum; the limitations of representing women’s experience by applying periodization of national history, expanding women’s diverse memories and experiences during the modern and contemporary period through oral history, and establishing the collection policy in collaboration with gender history historians. ese issues are followed by suggestions for alternative exhibition strategies to make a women’s history museum as gender-cognitive space which will be the site for women’s public history.

Pajak Tanah Sebagai Instrumen Pendapatan Keuangan Publik Dalam Ekonomi Islam

Tax is the main source of state revenue in this modern era, but one of the big problems is that tax in most moslems’ opinion is not a part of religious obligation. Meanwhile, taxation concept in Islam was known and implemented in the early Islamic rule. Many classic ulama studied about al-kharaj and taxation systems, and one of them was Ibn Rajab al-Hambali (Died in 795 A.H or 1393 A.D), but these books did not have take more moslems’ attention. This is a library reseach and usea qualitative method with models of discriptive, analytic and eksplanatory. The primary source of data is the book written by Ibn Rajab al-Hambali, al-IstikhrÄj Li AḥkÄm al-kharÄj. Secondery sources of data are all of books and articles that talk about the topic. Descriptive and comparative methods were then used to analyze the data. The results of this reseach are: 1) The concept of Al-kharaj or land tax in kitab al-IstikhrÄj Li AḥkÄm al-kharÄj is based on ijtihad of imam for being beneficial in the present time and in the next time. So, the implementation of al-kharaj throughout the Islamic history is dynamic and flexibel. The dynamism and flexibility in the policy of al-kharÄj include the dynamism of its policy changes and the rationale behind the reduction in tax rates, the policy of affordable taxes, the changes in types of taxes and the collection policy; 2) Taxation system in the Islamic public finance that is studied in kitab al IstikhrÄj Li AḥkÄm al-kharÄj is matching and suitable with principles of tax in public finance proposed by Adam Smith that is known as four maxims of taxation: equity, certainty, convenience and economy. The dynamism in the implementation of al-kharÄj enable us to develop the Islamic taxation systems, that is synchronous with management of zakat, so that the justice for all citizens, moslem and not moslem, can be realized.

Black Lives Matter and Mães de Maio: What Unites Us

The long history of slavery in the USA and Brazil is still evident when looking at the violence which takes place in each country today. In addition, the growing militarization of public management is due to the foreign policy of the USA and the military dictatorship of Brazil which lasted more than 30 years. Facing situations of violence, mainly state-owned, the 1970s were marked by women's resistance and struggle against violence, authoritarianism and lack of citizenship, particularly in Latin America. These social movements represented the distancing of ideology as an engine of social mobilizations, as well as the conversion of collective identity policies into generators of responses. The ability to form a collective identity around the common identification of oppression allowed the development of these new mass movements. From the construction of a collective female identity, intimate and personal aspects gained a central dimension in the identification of oppression, consequently, in the project of personal and social transformation. The agendas of this second wave of the feminist movement encompassed both the struggle for civil rights and the rights of blacks, pacifist, student and decolonization movements. Considering the influence of these new feminist movements on two current social movements, namely “Black Lives Matter” (United States) and “Mães de Maio” (Brazil), I want to understand, in this article, how the guiding meanings of gender, race, sexuality, class and generation, present in the third and fourth waves of feminists, appear in practice, in these two social movements that have the same generative facts as triggers for their constitution.

Credit Management Practices and Loan Performance of Microfinance Banks in Kenya

Loan performance of microfinance firms has declined recently. This pattern compromises microfinance organizations sustainability, viability and hinders them achieving their objectives. The purpose of this study was to see how credit management strategies affected loan performance at Kenyan microfinance institutions. The particular objectives of the study were to assess the impact of credit policy, customer evaluation, collection policy, credit conditions, and credit risk management on loan performance. Thirteen Kenyan microfinance banks are the subject of this initiative. Financial Intermediation theory, Information Asymmetry theory, and Transaction Cost theory will be used in this research. The study employed a descriptive research approach. In this study, both primary and secondary data will be employed. The basic data will be evaluated using the statistical metrics of mean and standard deviation. A direct model will be used to evaluate the impact of credit management strategies on loan performance (without moderation) and a moderating effect (with moderation). It was also utilized inferential statistics with linear regression models. Structured questionnaires were utilized in primary data collection. Financial reports for Microfinance banks and supervisory reports from the Central Bank of Kenya (CBK) will be used for secondary data collection. The study found that that their firms conduct client appraisal. The study also found that client appraisals were effective. The study found that the firm checks at the client’s credit worthiness before issuing a loan. The study found that the bank has credit analyst whose work is appraise all potential loan customers who seek to borrow from the bank. There are various services providers contracted by the bank e.g. for credit tracking to help with tracking of vehicles used as collateral, insurance firms, law firms who assist in security perfection in case where land has been used as collateral, CRB firms who assist in giving information on clients CRB performance, company search firms e.g. credit info who assist in ascertaining the authenticity of companies belonging to clients who seek to borrow a loan from the firm. The study found that that the loan default rate is below 20%. The study also found that loan performance can be improved by calling customers frequently to remind them off their loans obligation particularly the perennial defaulters. Credit policy, client evaluation, collection policy, credit conditions, and credit hazard control were all huge on advance exhibition of microfinance banks in Kenya, as per the review, at a 5% degree of importance and a 95% degree of certainty. Their organizations perform customer assessment, as indicated by the review's discoveries. Client evaluations were also shown to be beneficial in the study. Before granting a loan, the business examines the client's credit worthiness, according to the research. Following are some recommendations based on the study's results and conclusions: On the impact of microfinance banks' credit policies and decision-making on loan performance, it is recommended that effective credit risk management procedures be developed and executed, particularly through credit risk management information systems. Keywords: Credit Management, Loan Performance, Microfinance

Effectiveness of PMSE Vat in the New Normal Era in KPP Badan dan Orang Asing (KPP Badora)

This study aims to analyze the application of Value Added Tax collection policies on Trading transactions through Electronic Systems at the Corporate and Foreign Tax Service Office. This research is a qualitative descriptive study with data collection techniques through interviews, observations and using written documents. The results showed that the implementation of the VAT collection policy on PMSE, VAT receipts decreased in 2019 due to covid, the number of additional PMSE VAT taxpayers tended to decrease every semester, PSME VAT receipts tended to increase every semester, in terms of the level of effectiveness in 2020, respectively. less effective but in the 2021 period, very effective per semester, the application of the regulations has several weaknesses, namely related to the affirmation of sanctions against collectors who are negligent in carrying out their tax obligations and activities to explore potential Business Actors who are ready to be appointed as PMSE VAT collectors. In addition, public awareness about taxation is still very low, there are still many users who use the service for free and also the prevalence of piracy, this has more or less affected the number of transactions that can be subject to Value Added Tax.

The use of recycling bags: An overview of collection policies and a spatial assessment of bag use

An increasing number of recycling programs worldwide now use single-use high-density polyethylene (HDPE) plastic bags in conjunction with recycling bins for the storage and collection of recyclable waste. Recycling bags may increase recycling yield and lower street litter; however, they also come with potentially large environmental and economic costs, including the increased use of plastics. To assess the scale of recycling bag use, we conducted a review of municipal management policies and by-laws across Ontario, the birthplace of modern blue box programs. Over 40% of the municipalities we investigated, collectively representing more than 7 million residents, allow the collection of recycling in bags. Subsequently, we conducted a follow-up study to estimate the number of recycling bags actually used by residents, an important metric for environmental managers, in a medium-sized Ontario city that collects recyclables in both bags and bins. Across three collection dates, 9.0 ± 1.3% of households used recycling bags, with a mean of 1.65 bags per house (mean households sampled = 1540). We estimate that approximately 160 households could use over 10,000 recycling bags per year (∼380 kg of plastic). Spatial analysis on the distribution of recycling bags showed some evidence of clustering among nearby neighbours (i.e. social influence); however, these results were inconsistent and highly variable across sampling dates. Our study provides a valuable policy overview and critical baseline data for waste managers weighing the benefits (e.g., litter reduction) and drawbacks (e.g., debagging costs and plastic waste) of recycling bags for the collection of recyclable material.

Transparency in Private Collection of Federal Taxes

Most federal taxes are collected from taxpayers by business entities, held in a public trust for the United States, and then paid over to the Internal Revenue Service (the IRS). While the vast majority of business entities pay over the taxes held in trust in a timely and appropriate manner, a sizeable amount, in dollar terms, does not get paid. The amount of unpaid “collected” taxes in 2008 created a $58 billion tax gap item.Disclosure law governing federal taxes defaults to non-disclosure for most tax returns. This general rule of non-disclosure governs the returns reporting the taxes collected by business entities even though the information on these returns is information concerning a public trust. This article analyzes the federal tax disclosure laws and concludes that the amount of taxes collected on behalf of the United States and the amount of these collected taxes paid over to the IRS should be disclosed. Rather than coming under the general rule of non-disclosure which applies to income tax returns and other returns reporting the liability of an individual or entity for the payment of taxes, these returns should be treated like the returns of pension plans, which are open for the public to see.In addition to approaching the issue from the perspective of disclosure policy, the article also looks at the collection policy issues presented by the disclosure of this information. For the same policy reasons that Congress has decided compliance is enhanced by the disclosure of pension plans and the returns of exempt organizations, the article concludes that compliance would be enhanced by this proposal and the tax gap reduced.

Effect of Accounts Receivables Collection Period on Financial Performance of Tea Firms in Kenya

Corporate failure among companies in Kenya has often been associated with their financial management decisions. The objective of all financial management decisions is wealth maximization and the immediate way of measuring quality of such decisions is to examine its effect on the firm's financial performance. Accounts receivable collection period being one of such decisions is considered as fundamental in any business and has significant impact on the financial performance and overall value of a company. This study aimed to provide empirical evidence about the impact of Accounts receivable collection period on corporate financial Performance of tea firms in Kenya for the period 2014 to 2019. The study utilized panel data econometrics of 40 tea firms which are in Kericho, Bomet and Nandi Counties in Kenya. The results indicate that accounts receivables in days are significantly affecting the financial performance of the firms. The tea firms are in general facing problems with their collection policies. Similarly, the financial leverage, sales growth and firm size also have significant effect on the firm’s profitability. The study also concludes that tea firms in Kenya are following conservative accounts receivables management policy and the firms are needed to concentrate and improve their collection and payment policy. The effective policies must be formulated for the individual components of accounts recivables. In addition, efficient Management and financing of accounts recivables can increase the operating profitability of tea firms. For efficient accounts receivable collection period, specialized persons in the fields of finance should be hired by the firms for expert advice on receivables management in the tea firms. This study will assist decisions makers to implement new set of policies regarding accounts receivable management in Kenya to ensure continuous economic growth. It will help to meet the need of management accountants, academia, and students who will be interested in this study. Other researchers on corporate governance will find useful information from this study, it will also add to the existing literature on the topic. Keywords: Net Trade Cycle, Average Collection Period, Average Payment Period, Tea sector, Fixed Effect Model, Random Effect Model. DOI: 10.7176/RJFA/13-8-01 Publication date: April 30 th 2022

A Combining Strategy of Energy Replenishment and Data Collection in Wireless Sensor Networks

In wireless rechargeable sensor networks, the mobile vehicle (MV) combining energy replenishment and data collection often collects all sensed data, which may lead to data overflow and larger delay. To avoid these defects, we propose a novel data collection policy, where the MV acts as an auxiliary mobile data collector to gather buffered data as much as possible and the base station receives and processes remaining sensed data. As the mobile vehicle acts the data collector and the mobile charger simultaneously, how to scheduling it to minimize energy consumption and improve data transmission performance without network lifetime degradation is a challenge. To address this, some algorithms are proposed under the new policy. First, according to the residual lifetime of nodes, a classic charging algorithm is utilized to dispatch the MV to charge nodes to maximize the network lifetime. After determining the trajectory of the MV, considering data type and buffer state, we divide data collection into two sub-problems: how to collect sensed data from neighbor clusters and roadside clusters respectively. To assign optimal data collection time and select best roadside clusters, some algorithms are proposed which can maximize the sum of normalized saved energy of neighbor clusters and roadside clusters. Finally, we evaluate the performance by simulations. The results show that our proposed algorithms can significantly improve the network performance, such as the delay, data overflow, energy consumption, network lifetime, and throughput.

Methodological Strategy for the Recovery of Overdue Portfolio in the Textile Sector

The overdue portfolio is the accounts receivable that a company has, whose payment date has already expired and has not yet been collected. Its proper management represents a fundamental aspect both in the financial planning and in the entity's growth, as it reflects possible significant risks in its finances. This study aims to propose a strategy for the mitigation of the overdue portfolio and its economic impact on the textile sector. In this sense, it is evident that the null or deficient policies of cash sales or credit, and of the latter in turn of extrajudicial and judicial collection policies, affect the correct presentation of the financial statements, directly affecting the company's economy, which leads to stagnation in production and sales. Therefore, the need to prioritize efficient collection management is corroborated. The descriptive methodology was used through four stages for the interpretive analysis of bibliographic documents. Theoretical methods such as logical history, synthesis analysis, inductive deductive, and empirical were used. Finally, as a result, a reference framework is obtained on which alternatives, and corrective actions can be managed and implemented that will allow the business sector, as well as the accounting, financial and legal areas, to enhance their strengths, for the proper management of sales and the prevention of uncollectible overdue portfolio.