Citas bibligráficas
Chavez, V., Lozano, G. (2023). Análisis de las cuentas por cobrar y su incidencia en la liquidez de la empresa Trading Corporation SVD S.A.C, Provincia de Picota, periodos 2018 y 2019 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/5623
Chavez, V., Lozano, G. Análisis de las cuentas por cobrar y su incidencia en la liquidez de la empresa Trading Corporation SVD S.A.C, Provincia de Picota, periodos 2018 y 2019 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2023. http://hdl.handle.net/11458/5623
@misc{renati/1054729,
title = "Análisis de las cuentas por cobrar y su incidencia en la liquidez de la empresa Trading Corporation SVD S.A.C, Provincia de Picota, periodos 2018 y 2019",
author = "Lozano Cruz, Gladys",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2023"
}
The thesis that was titled Analysis of Accounts Receivable and its Impact on the Liquidity of the Trading Corporation SVD S.A.C Company, Province of Picota, periods 2018 and 2019, applied study, explanatory level, cross-sectional non-experimental condition design, where 16 people were part of the sample, as well as the documentary collections such as the financial statements, the survey techniques and documentary analysis and the instruments, the survey guide and documentary analysis guide. It is explained as results that the values of compliance with the collection policies used are on average 40.2% for Sometimes, compliance with collection techniques used on average 54.2% Sometimes, compliance with the credit application process of the company on average 46.9%, 18.8% Almost never and Almost always and 9.4 Never; and The liquidity of the company Trading Corporation SVD S.A.C, Province of Picota, periods 2018 and 2019 is good, where the current liquidity ratio in 2018 was 2.40 and in 2019 2.27, the delinquency rate reaches a value of 10.38% in 2018 and 7.45% in 2019, and the risk rating on current assets in 2018 was 32.05% and in 2019 it was 23.27%. It is concluded that there is a high positive incidence between the accounts receivable variables with the liquidity of the Trading Corporation SVD S.A.C. Company, Province of Picota, periods 2018 and 2019, where the Pearson correlation has a value r=0.795, with a level of significance. bilateral equal to 0.00.
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