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Knowing the functioning of organizations and how they carry out their processes and procedures become a key tool to complement the training of students in terms of their performance in the workplace. Analyzing the SICOT SAS SME, the importance of optimizing the billing and collection process is identified, identifying the possible causes that result in improper handling in this process to determine the corrections to be taken, whose purpose is to establish a billing and collection process that be according to your needs; since it is the means by which the company obtains its economic resources to finance its activities; This conclusion was reached after conducting a qualitative research oriented to decisions, whose result is translated into the development and implementation of a clear billing and portfolio collection process in accordance with the company's objectives. In organizations, all the elements that make up are of great importance, all departments and dependencies are key to achieving their objectives, in this particular case, having direct experience with the financial department, and more specifically in their department of portfolio (Cano, 2016) we understood the importance of keeping the processes in an orderly manner, the importance of record management, and of itself, of all the information, and how the means by which they are captured must be controlled the financial resources that solve the financial capacity and allow the development of new projects for the growth of the company and its collaborators.