Bibliographic citations
Santos, E., Magallanes, R. (2023). Morosidad de las cuentas por cobrar y su impacto en la situación financiera de colegios privados de nivel secundario de Lince, 2021 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/668256
Santos, E., Magallanes, R. Morosidad de las cuentas por cobrar y su impacto en la situación financiera de colegios privados de nivel secundario de Lince, 2021 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/668256
@misc{sunedu/3431685,
title = "Morosidad de las cuentas por cobrar y su impacto en la situación financiera de colegios privados de nivel secundario de Lince, 2021",
author = "Magallanes De la Cruz, Rita Zulema",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
The objective of this research was to determine the impact of uncollectible in accounts receivable and how it affects the financial situation of private high schools located in the district of Lince. Since the Educational Quality Statistics (ESCALE) database mentioned Lince as the district with the highest number of private high schools closures and dropouts of high school students during the year 2021, a year strongly affected by the health worldwide crisis. The methodology responds to a mixed approach, since for its development were used interviews with experts and surveys of 30 collaborators who are part of 17 private high schools in Lince. Likewise, it provided a non-experimental cross-sectional design, because there is no manipulation of the variable and it was developed at a specific moment. The importance of this research lay in identifying the main factors that lead to uncollectible and how these could be reduced to improve the financial situation of private high schools. This research was divided into five chapters, so that Chapter I defined the theoretical bases of each of the variables, including previous research, books, and magazines. Chapter II described the problem, justification and relevance of the research, as well as detailed its objectives and hypotheses. Chapter III exposed the methodology, methodological design, approach, population and sample required for the analysis of the research. Chapter IV reflected and quantified the answers given in the interviews and surveys carried out. Finally, in Chapter V the results obtained were discussed, and the conclusions and recommendations for future research were established.
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