Analysis of the commercial portfolio in the business group luz IPS S.A.S of the municipality of montería-córdoba and its importance in the liquidity of the company in the period 2020-2019. Summary: The lack of study in the aforementioned area was the main axis for the development of this work, therefore this business practice aims to analyze the commercial portfolio of the light business group IPS SAS for which a series of activities was carried out in order to contextualize the environment in order to meet the proposed objectives. Initially, a background search for portfolio analysis was carried out at the national and international level, then the theoretical bases were established and finally an interview was applied to clients and company officials, leaders of the portfolio process in order to know the management of the portfolio. Credit area, based on the above, an action plan was prepared based on the findings found, which aims to improve the customer portfolio area to comply with the objectives of the company.