In this context, managers and owners recognize the importance of this task in maintaining financial solidity. However, many companies face the arduous task of dealing with clients who do not fulfill their payment commitments, creating financial problems that can impact growth. In some cases, this situation forces companies to resort to alternative financing sources to survive, and in the worst scenarios, they can even lead to closure due to lack of liquidity. Therefore, it is crucial to establish a debt collection policy that implements effective methodologies to prevent problems arising from payment delays.

The origin of a non-payment can be varied, and it is essential to identify it to tailor the negotiation to each specific case. Dealing with a debtor who has not received the invoice, who is experiencing financial difficulties, or who simply wants to evade payment is not the same. It should be noted that non-payments are not always due to solvency problems and, therefore, documenting the debt and collecting all relevant information is fundamental to initiate an effective recovery management. The collection manager must personalize each management according to the debtor's characteristics, to determine the best strategy that ensures a quick and beneficial success.

It is essential that companies maintain detailed control of the collection cycle to be able to plan and anticipate potential issues. Considering that time is a key factor that does not favor the creditor, anticipation is essential to avoid difficulties. Facing the prescription of a debt, inaction is not a viable option, as the debtor is legally exempt from the obligation to pay. In this context, the role of the collection manager acquires significant importance, as their intervention can interrupt this prescription and facilitate debt recovery.

As a proverb from Sun Tzu says, the supreme art of war is to subdue the enemy without fighting. This principle can be applied to debt collection, where the objective is to achieve payment without confronting the debtor. Efficient management translates into time and money savings, in addition to increasing credibility and improving the company's image.