Bibliographic citations
Flores, Y., Herrera, V. (2024). Detracciones del IGV y su incidencia en la liquidez de la compañía de servicios profesionales del rubro de tercerización en Lima 2023 [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/683123
Flores, Y., Herrera, V. Detracciones del IGV y su incidencia en la liquidez de la compañía de servicios profesionales del rubro de tercerización en Lima 2023 [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2024. http://hdl.handle.net/10757/683123
@misc{renati/1806097,
title = "Detracciones del IGV y su incidencia en la liquidez de la compañía de servicios profesionales del rubro de tercerización en Lima 2023",
author = "Herrera Ramos, Vanessa Jimena",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2024"
}
The present study was conducted with the objective of analyzing the impact of the withholding system on the liquidity of a professional services company dedicated to outsourcing in the city of Lima during the year 2023. For this research, a document review was carried out of authors who studied similar objectives. Additionally, interviews were conducted with experts on the subject, the company’s finance manager, and an external general accountant. With the help of these tools, the main advantages and disadvantages of the best alternative solutions are compared to help mitigate risk and prevent the impact of withholdings. It was concluded that withholdings negatively impact the liquidity of the professional outsourcing services company in Lima in 2023, as not having the totality of their payments for the provision of services causes cash flow problems, affecting the fulfillment of current obligations and eliminating any possibility of reinvestment. Lastly, it was observed that the most effective solution to this problem is the implementation of CRM software, which will allow the company to resolve issues with faster response times, ensuring better information management and efficient client relations.
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