The present research work has as main objective to determine the incidence that have sales policies to credit in the economic and financial situation of the company BEDA SERVICES AND TIRES, as well as to determine which there are the risks to which the company is exhibited for not applying or implementing in an efficient way its credit politics. For the development of the present investigation was used the descriptive method, collecting and presenting in a systematic way the information obtained from the company, as are the Financial Statements, clients in default portfolio, uncollectible accounts as well as interviews with the head of the area of sales, head of collections and the general accountant; in order to analyse the situation of the same based on real data. After analyzing the obtained results it was concluded that to be a company that performs almost all its sales to credit is ...