The objective of the research was the proposed administrative design optimization collection system CEDIUL S.A. The work represents a study in the form of feasible project, supported by field research descriptive. In the proposed diagnostic support, identified the weaknesses and failures in the development of business activities, specifically in the area of Accounts Receivable and therefore in the area and Collections, so that observations could be made or fundamental assumptions based on one of the phases of the administrative process as is the control, giving as recommendations, implement policies, standards and procedures proposed and promote the appropriate use of different financial indicators, to ensure adequate liquidity and efficient management improving business transactions existing problems.