Citas bibligráficas
Juep, V., (2024). Evaluación de políticas de crédito y cobranzas para mejorar la liquidez de la empresa Corporación Agrícola Don Sholo SAC. Año 2020 Nueva Cajamarca [Universidad Católica Santo Toribio de Mogrovejo]. http://hdl.handle.net/20.500.12423/7446
Juep, V., Evaluación de políticas de crédito y cobranzas para mejorar la liquidez de la empresa Corporación Agrícola Don Sholo SAC. Año 2020 Nueva Cajamarca []. PE: Universidad Católica Santo Toribio de Mogrovejo; 2024. http://hdl.handle.net/20.500.12423/7446
@misc{renati/1106584,
title = "Evaluación de políticas de crédito y cobranzas para mejorar la liquidez de la empresa Corporación Agrícola Don Sholo SAC. Año 2020 Nueva Cajamarca",
author = "Juep Zamora, Vanessa",
publisher = "Universidad Católica Santo Toribio de Mogrovejo",
year = "2024"
}
The purpose of this research was to evaluate credit and collections to improve the liquidity of the company Corporación Agricola Don Sholo SAC, located in the city of Nueva Cajamarca, to determine the efficiency of policies and collections during the 2020 period. The company Agricultural Corporación Don Sholo SAC. Dedicated to the purchase and sale of fertilizers, insecticides, it uses two forms of sales that are cash and credit sales, with which it estimates to obtain liquidity. It has been proposed to describe the credit and collection process through the use of flowcharts; determine the percentage of delinquency rate of customers, provision and write-off of accounts receivable and to achieve the efficiency of credit and collection policies. Likewise, an investigation was carried out accompanied by study materials through documents and analysis of descriptive information to verify the management of accounts receivable, which allowed determining the absence of the application of the policies that govern this company, these are defined, but not directed towards compliance. In its summary, these credit policies, apparently, are inefficient, originating a high index of accounts receivable in the company, the same ones that should be evaluated, in order to improve them, in order to improve them, replace them or, failing that, apply it better. For this reason, it is necessary to propose improvements in terms of credit and collection policies and procedures, they will be very useful for management since accounts receivable represent important assets of the company, allowing in a practical and timely manner the good functioning of the area of credits and collections.
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