Bibliographic citations
Castro, G., Llacchuarimay, Y. (2023). La Gestión de Cuentas por Cobrar a los Clientes Distribuidores y su Incidencia en la Morosidad que afecta la Liquidez de la Empresa durante el año 2020 [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/671894
Castro, G., Llacchuarimay, Y. La Gestión de Cuentas por Cobrar a los Clientes Distribuidores y su Incidencia en la Morosidad que afecta la Liquidez de la Empresa durante el año 2020 [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/671894
@misc{renati/413410,
title = "La Gestión de Cuentas por Cobrar a los Clientes Distribuidores y su Incidencia en la Morosidad que afecta la Liquidez de la Empresa durante el año 2020",
author = "Llacchuarimay Perez, Yanet",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
This work deals with the accounts receivable management from distributor clients of a personal protective equipment company of a business and its impact on its delinquency which affects liquidity during the pandemic in 2020. In this research, it has been used a qualitative method with three interviews with those involved in the problematic situation and, also a bibliographic review of academic repositories, magazines, web pages and Scielo database. In that sense, the information found has been cited in chapters 1, 2 and 3. It is important to mention that the purpose is to analyze the incidence of late payment that affects the company's liquidity and to propose alternative solutions to the problem to improve the economic situation. In this sense, the main options to improve the economic situation of the company were the implementation of negotiable invoices, an internal control system during and after the pandemic, and obtaining funds from the Reactiva Perú program.
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