Abstract

This study addresses the high delinquency rates and inefficient accounts receivable management in consulting firms. Using diagnostic tools such as Value Stream Mapping (VSM), problem tree analysis, and the Ishikawa diagram, critical factors affecting collections management were identified. An agile collections management model is proposed, involving process standardization and the implementation of a Kanban board, designed to be seamlessly integrated into daily company operations. The fundamental contribution of this work is the establishment of a clear and efficient workflow that significantly improves the collections process from the sale of the service to the effective collection of payments. This model was initially tested in a digital transformation consulting services company, where remarkable results were achieved. The outcomes demonstrated a 28% reduction in the delinquency rate due to the implementation of the proposed model. Other key performance indicators include a decrease in the average collection period, an increase in the proportion of clients making timely payments, and a reduction in the frequency of documentation errors. These results underscore the effectiveness of the proposed collections management model, providing a replicable framework for other firms in the sector.