Bibliographic citations
Villegas, D., (2021). Control interno de las cuentas por cobrar comerciales y su efecto en la liquidez de Agenciaperu Producciones S. A. C., Independencia, 2019 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/28308
Villegas, D., Control interno de las cuentas por cobrar comerciales y su efecto en la liquidez de Agenciaperu Producciones S. A. C., Independencia, 2019 [Tesis]. PE: Universidad Privada del Norte; 2021. https://hdl.handle.net/11537/28308
@misc{renati/426246,
title = "Control interno de las cuentas por cobrar comerciales y su efecto en la liquidez de Agenciaperu Producciones S. A. C., Independencia, 2019",
author = "Villegas Miranda, Dalia Madeleine",
publisher = "Universidad Privada del Norte",
year = "2021"
}
The present research work has as general objective to determine how the internal control of commercial accounts receivable affects the liquidity of Agenciaperu Producciones SAC, Independencia, 2019. The type of research is applied, with a quantitative approach, the type of design it is non-experimental cross-sectional, the information was obtained from the primary source (from the same company), being essential for the effectiveness of the research, this allowed to measure the variables that arise in the general objective. For data collection I used instruments such as the interview, observation guide and document analysis. The financial analysis was performed by applying financial ratios and analysis of trade accounts receivable. After carrying out the pertinent analyzes, important results were obtained, concluding that the company lacks internal controls of trade accounts receivable, affecting the liquidity of the company, to assume its short-term obligations.
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