Modelo de unidades dentro de la diversidad con sinergias corporativas Plan de mejora para la gestión de cartera en RCN Televisión S.A.

Abstract

The present study proposes a comprehensive improvement framework for the accounts receivable department of RCN Televisión S.A., based on the analysis of the "Collections Management and Accounts Receivable Application Procedure 004" (December 2025), as well as information gathered through interviews, documentary analysis, and non-participant observation. The diagnostic assessment identified four structural deficiencies: operational paralysis during accounting close periods, absence of specialized roles, application of homogeneous collection policies without customer segmentation, and underutilization of synergies with RCN Radio and Editorial La República. In response, an intervention is proposed based on organizational restructuring with specialized roles, the implementation of a customer segmentation model under the ABC methodology, and the design of a corporate synergy framework grounded in strategic coordination and information sharing among the group's affiliated companies. The study adopts a qualitative approach with a propositional scope, employing the case study method. Expected outcomes include the reduction of the Days Sales Outstanding (DSO) indicator to below 30 days, sustained budget collection compliance above 95%, and the elimination of unnotified overdue accounts within the Ardila Lülle Organization (OAL).