This thesis aims to determine to what extent the factors to be implemented will improve the processes, controls and reduce delinquencies Area Credit and Collections of Industrial Gases Company PERU SA LINDE GAS BRANCH - TRUJILLO .; this proposal was the result of an assessment conducted in this area , which had a lot of complaints from customers of the company due to delays in product delivery , for fictitious debts , locks accounts and credit limits , since there was no proper monitoring and control processes involving credit. The approach used to address the issues presented are the factors that influence the improvement of processes and controls in the area with which we have identified that there are a variety of errors in the granting and processes to manage appropriate collection management , using tools such as SWOT analysis, process Map , String value , Prioritization process , C...