Bibliographic citations
Sandoval, D., (2021). Gestión de cuentas por cobrar y su relación con la morosidad de la Caja Piura del distrito de Rioja, año 2018. [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4070
Sandoval, D., Gestión de cuentas por cobrar y su relación con la morosidad de la Caja Piura del distrito de Rioja, año 2018. []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2021. http://hdl.handle.net/11458/4070
@misc{renati/1055524,
title = "Gestión de cuentas por cobrar y su relación con la morosidad de la Caja Piura del distrito de Rioja, año 2018.",
author = "Sandoval Saavedra, Danny",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2021"
}
The main objective of this research was to determine the relationship between accounts receivable management and arrears of Caja Piura in the district of Rioja, year 2018. It was a descriptive-correlational study, with a quantitative approach and non-experimental design, for which 48 workers of the Caja Piura in the district of Rioja were taken as the population and sample, to whom the survey technique was applied together with a questionnaire as instrument. The results show that accounts receivable management is being developed in a deficient manner (63%), due to the fact that there are a series of deficiencies in the credit policies, which are not based on the standards and norms applied to credit, as well as failures in uncollectible accounts, on the other hand the level of arrears is high (60%), due to deficiencies in the evaluation process and deficiencies in the recovery process, since the objectives, policies and norms established by the entity are not clear and coherent. Finally, it was possible to conclude that there is a significant relationship between accounts receivable management and arrears of Caja Piura in the district of Rioja, year 2018, which was corroborated by a correlation coefficient of 0.804.
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