This work was done in order to improve collections management in the Edpyme Marcimex S.A. through a proposal for management of accounts receivable so as to improve the generation of liquidity in the company; as there are clients which have been granted a credit, however, a percentage of these fail to timely payment of their dues, thus generating a collection problem. However, many problems with the collection could be avoided if will ensure that preliminary to proceedings are conducted properly, just as if they were monitors your debt where the customer perceives collection management as continuous and not sporadic, hence the timely and fast collection actions by the various participants in the management monitoring is very important. Thus to achieve the objectives techniques of data collection they were applied through a survey of staff collection company consisting of a sample of 52 pe...