Bibliographic citations
Sanchez, S., Rimarachin, V. (2023). Gestión financiera y su incidencia en la liquidez de la empresa Estación de Servicio el Sol del Oriente SRL, del distrito de Nueva Cajamarca periodos 2019-2020 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/5447
Sanchez, S., Rimarachin, V. Gestión financiera y su incidencia en la liquidez de la empresa Estación de Servicio el Sol del Oriente SRL, del distrito de Nueva Cajamarca periodos 2019-2020 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2023. http://hdl.handle.net/11458/5447
@misc{renati/1059432,
title = "Gestión financiera y su incidencia en la liquidez de la empresa Estación de Servicio el Sol del Oriente SRL, del distrito de Nueva Cajamarca periodos 2019-2020",
author = "Rimarachin Sanchez, Vilma",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2023"
}
The company "Estación de Servicio el Sol del Oriente SRL," presented problems associated with financial management that have generated low liquidity indexes, which have led to an inability to meet its obligations. The study was conducted in the district of Nueva Cajamarca in the period from January 2023 to June 2023. The main objective of the study was to examine the financial management and determine how liquidity affects the company "Estación de Servicio el Sol del Oriente SRL" in the district of Nueva Cajamarca for the periods 2019- 2020. The type of research was applied at an explanatory level and non-experimental cross-sectional design, where the population and sample consisted of the general manager, the accountant, financial documents, accounting documents and the financial statements of the company. Likewise, the techniques used for the collection of information were the interview and the documentary analysis, therefore the instruments applied were the interview guide and the documentary analysis guide. The results revealed that 31% of the financial management activities are not carried out by the administrative personnel, thus generating shortcomings that caused economic losses. It was concluded that the financial management has a negative impact on liquidity, since the economic losses totaling S/ 956,301.50 caused the liquidity indexes to decrease during the 2020 period compared to the 2019 period, since the general liquidity index decreased from 1.3 to 1, the acid test index decreased from 1 to 0.8, while the working capital index decreased from S/131,490.00 soles to S/ 3,644.00.
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