Reducción del tiempo de cobranza mediante sistema ERP: Un estudio en el sector de iluminación
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Rev. Cien. Tec. In.
Abstract
Este estudio cuantifica el impacto de un sistema ERP en la reducción del tiempo de cobranza en una empresa peruana de iluminación. La investigación siguió un diseño preexperimental con 40 proyectos (20 preimplementación y 20 postimplementación), analizando tiempos reales de cobro y su desviación respecto a los plazos acordados. Los resultados demostraron que la media del tiempo de cobranza disminuyó de 60.65 días (pretest) a 15.03 días (postest), mientras que la incidencia de cobros fuera de plazo se redujo del 85% al 42.5%. La prueba U de Mann-Whitney confirmó que esta mejora fue estadísticamente significativa (Z = -4.778, p-valor = 0.000). La discusión destaca que estas mejoras optimizaron el ciclo de conversión de efectivo, redujeron costos financieros y aumentaron la liquidez, respaldando hallazgos previos sobre la relación entre tecnología y gestión financiera. El artículo concluye que la implementación exitosa del ERP, que incluyó capacitación, rediseño de procesos y automatización de alertas; transformó la gestión de cuentas por cobrar, aunque señala la necesidad de estudios futuros para evaluar su escalabilidad en otros sectores.
Abstract: This study quantifies the impact of implementing an ERP system on reducing the collection time in a Peruvian lighting company. The research followed a pre-experimental design with 40 projects (20 pre-implementation and 20 postimplementation), analyzing actual collection times and their deviation from agreed deadlines. The results showed that the average collection time decreased from 60.65 days (pre-test) to 15.03 days (post-test), while the incidence of late payments dropped from 85% to 42.5%. The Mann- Whitney U test confirmed that this improvement was statistically significant (Z = -4.778, p-value = 0.000). The discussion highlights that these improvements optimized the cash conversion cycle, reduced financial costs, and increased liquidity, supporting previous findings on the relationship between technology and financial management. The article concludes that the successful ERP implementation, which included training, process redesign, and automated alerts; transformed accounts receivable management, although further are needed to evaluate its scalability.
Abstract: This study quantifies the impact of implementing an ERP system on reducing the collection time in a Peruvian lighting company. The research followed a pre-experimental design with 40 projects (20 pre-implementation and 20 postimplementation), analyzing actual collection times and their deviation from agreed deadlines. The results showed that the average collection time decreased from 60.65 days (pre-test) to 15.03 days (post-test), while the incidence of late payments dropped from 85% to 42.5%. The Mann- Whitney U test confirmed that this improvement was statistically significant (Z = -4.778, p-value = 0.000). The discussion highlights that these improvements optimized the cash conversion cycle, reduced financial costs, and increased liquidity, supporting previous findings on the relationship between technology and financial management. The article concludes that the successful ERP implementation, which included training, process redesign, and automated alerts; transformed accounts receivable management, although further are needed to evaluate its scalability.
Description
Vol. 23, No. 35