Bibliographic citations
Fernández, D., Mendoza, Y. (2023). Control de políticas de créditos-cobranzas y liquidez en la empresa Representaciones y Distribuciones Saavedra S.R.L. Nueva Cajamarca, periodo 2019 – 2020 [Universidad San Martín. Fondo Editorial]. http://hdl.handle.net/11458/5429
Fernández, D., Mendoza, Y. Control de políticas de créditos-cobranzas y liquidez en la empresa Representaciones y Distribuciones Saavedra S.R.L. Nueva Cajamarca, periodo 2019 – 2020 []. PE: Universidad San Martín. Fondo Editorial; 2023. http://hdl.handle.net/11458/5429
@misc{renati/1055206,
title = "Control de políticas de créditos-cobranzas y liquidez en la empresa Representaciones y Distribuciones Saavedra S.R.L. Nueva Cajamarca, periodo 2019 – 2020",
author = "Mendoza Maldonado, Yaquelin",
publisher = "Universidad San Martín. Fondo Editorial",
year = "2023"
}
The general objective of the research was to determine the incidence of credit-collection policy control through the application of liquidity ratios in the company Representaciones y Distribuciones Saavedra S.R.L. Nueva Cajamarca, period 2019 – 2020. It was a basic study with a non-experimental design of longitudinal cut, where the questionnaire was used as an instrument for the control variable of credit policies - collections and the documentary analysis guide was used for the liquidity variable, which corresponds to the financial statements. Likewise, the main result was that current liquidity for the period 2019 was 3.86 while for the year 2020, it was 8.69. This indicates that a higher ratio means that the company's current assets are greater than its current liabilities and that it can easily assume all its short-term commitments, while a lower ratio, or less than one, suggests that the company is in a weak financial situation, with liabilities exceeding assets. After applying the appropriate statistic that is the chi-square, it was concluded that the study variables maintain an incidence between them, that is to say, the better the control of the credit-collection policies, the better the liquidity in the company Representaciones y Distribuciones Saavedra S.R.L. Nueva Cajamarca, period 2019 - 2020, therefore, the research hypothesis is admitted.
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