%0 Journal Article
%T AN¨˘LISE DO GERENCIAMENTO DO PROCESSO DE COBRAN A: UMA PROPOSTA DE FLUXOGRAMA E LAYOUT PARA UMA INSTITUI  O DE ENSINO
%A Graciela Dias Coelho Jones
%A Vanessa Ramos Silva
%A Kellen Silva Freitas
%J Revista de Gest£żo, Finan£żas e Contabilidade
%D 2012
%I Universidade do Estado da Bahia
%X Delinquency in educational institutions has increased each year. The implementation and enforcement of a charging policy can help reduce the amount of accounts receivable. So thequestion that guided this study was: How is managing the collection process in a private school and what the critical points made by this process? This study aims to analyze the management of the billing process of a private school located in a large city of Minas GeraisState. Additionally, it proposes a new flowchart for the process of charging and changes to the layout of the financial institution. The methodology used for the development of the work was the Case Study. As a result it was found that managing the process of collecting the institution has some shortcomings, discussed during the presentation of the case study. With the proposed new flowchart for the process of recovery and changes in the layout of the finance department, expected great benefits for the development of activities and also to the results of operations and may be highlighted, among others: optimization of recovery, reducing the cost of wages, guaranteed lower rates of delinquency, improving the quality of activities and better distribution of physical space. We stress the importance of process mapping through the use of flowcharts for process management. Through the flowchart, the observation and analysis of critical points become more dynamic and gain speed, helping the continuous process control and process evaluation study. As for the physical space has to consider that a good layout contributes to the efficiency of operations of organizations, facilitating movement, communication and control of the activities performed by employees by managers.
%K Receivables Management. Process. Flowchart. Layout.
%U http://www.revistas.uneb.br/index.php/financ/article/view/65/175