Bibliographic citations
Del, P., (2017). “Evaluación de la gestión de crédito y su impacto en la liquidez de la empresa constructora Barthe Puscan Luis EIRL durante el año 2014”. [Trabajo académico, Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/2429
Del, P., “Evaluación de la gestión de crédito y su impacto en la liquidez de la empresa constructora Barthe Puscan Luis EIRL durante el año 2014”. [Trabajo académico]. PE: Universidad Nacional de San Martín. Fondo Editorial; 2017. http://hdl.handle.net/11458/2429
@misc{renati/1057893,
title = "“Evaluación de la gestión de crédito y su impacto en la liquidez de la empresa constructora Barthe Puscan Luis EIRL durante el año 2014”.",
author = "Del Aguila Saavedra, Pedro Adolfo",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2017"
}
The increase of the construction industry in the region, has allowed the constitution of many companies in the industry. Some of them are handled empirically determined by the absence of an appropriate policy. In this respect, the company BARTHE PUSCAN LUIS EIRL that is subject of study, is evaluated in relation to the management of credits that it grants and as it influences in the liquidity. An interview was applied to tha workers who work in the institution, likewise there was in use the countable and tributary information with relation to the income that the company shows in the above mentioned period. In the period under investigation the company shows great movement, but lacking guidelines and policies for proper management of accounts receivable, it was observed that it shows a negative liquidity. This can improve decentralizing activities, creating areas that develop specific activity thus achieving the efficiency of the work of recovery of credit that grants. In order to have this approach we used the accounting and financial information, focusing in particular on the income shown in the period Also, to complement the information of the present work, the workers and managers who work in the company were interviewed.
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