Bibliographic citations
Llanos, N., (2020). Gestión de cuentas por cobrar y su incidencia en la liquidez de la Empresa Grupo Reserza S.A.C, 2018 [Tesis, Universidad Peruana de Ciencias e Informática]. http://repositorio.upci.edu.pe/handle/upci/226
Llanos, N., Gestión de cuentas por cobrar y su incidencia en la liquidez de la Empresa Grupo Reserza S.A.C, 2018 [Tesis]. : Universidad Peruana de Ciencias e Informática; 2020. http://repositorio.upci.edu.pe/handle/upci/226
@misc{renati/772632,
title = "Gestión de cuentas por cobrar y su incidencia en la liquidez de la Empresa Grupo Reserza S.A.C, 2018",
author = "Llanos Lozano, Nancy Yaneth",
publisher = "Universidad Peruana de Ciencias e Informática",
year = "2020"
}
The investigation entitled “Management of accounts receivable and its impact on the liquidity of the company Grupo Reserza SAC, 2018”, aimed to determine the extent to which the management of accounts receivable affects the liquidity of the company Grupo Reserza SAC in 2018. The population was made up of 31 employees, while the study sample addressed 29 employees of the company under study. The research was carried out through a quantitative approach of applied typology, with a descriptive-explanatory level and finally has a non-experimental and transversal design. The technique applied corresponded to the survey, the questionnaire being the favorite instrument. After the tabulation of the questionnaires, it was obtained as a result: that the correlation found between the independent variable: Accounts receivable management is positive and influences (62.2%) the liquidity of the company Grupo Reserza S.A.C. Based on the results, it was concluded that: the Reserza Group company must manage all the procedures and aspects involved in the management of accounts receivable, that way it may have better results, it also has to establish and manage the best credit policies, since as there is an adequate management of them, the liquidity levels reached by the company will be higher. Finally, it is concluded that the management of collection policies must be managed in a more appropriate manner in order to increase liquidity levels.
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