Abstract:
The study it will turn on the causes of insolvency in the act of receiving of the originated sales
of the management of accounts receivable from a net of gas stations of the city of Ituiutaba-
MG. Objective with the study to know the process of management of the accounts receivable
from the chosen company to detect the main problems with the insolvency in the act of
receiving of the sales. For accomplishment of the study it was opted to bibliographical
research that goes since the management of accounts receivable until the causes of breach of
contract combined with study of case that all proves the bibliographical referencial displayed,
in view of arriving exactly at the budgetary result of that it is only through a good financial
administration and who the company if protects, that in part, of the insolvency, what it takes
the conclusion of that currently the insolvency is faced by the administrators as of the greaters
problems inside of a company.
