Chacón, D., Villalobos, M. (2019). Gestión de cuentas por cobrar y su incidencia en la liquidez de la empresa Repuestos Elizabeth EIRL, año 2017 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/23236
Chacón, D., Villalobos, M. Gestión de cuentas por cobrar y su incidencia en la liquidez de la empresa Repuestos Elizabeth EIRL, año 2017 [Tesis]. PE: Universidad Privada del Norte; 2019. https://hdl.handle.net/11537/23236
title = "Gestión de cuentas por cobrar y su incidencia en la liquidez de la empresa Repuestos Elizabeth EIRL, año 2017",
author = "Villalobos Ruíz, Miriam Marleni",
publisher = "Universidad Privada del Norte",
year = "2019"
The purpose of this research is to determine the incidence of the management of accounts receivable in the liquidity of the company Elizabeth EIRL Parts, Year 2017. The conduct of the research is descriptive, non-experimental and with a cross-sectional design, whose population is Elizabeth EIRL Parts Company, the sample is made up of the areas of the company Elizabeth EIRL Parts. The development of the present investigation was carried out based on the information obtained from the applied techniques that were the survey and the documentary analysis, where the results obtained seek to evaluate the management and compliance of the credit and collection policies of the company and analyze the accounts receivable, doubtful collection and bad accounts. According to the investigation, the following conclusion was reached that the credit and collection policies of the company have not been applied, controlled and supervised correctly, which has meant that it has an account receivable for the amount of S / 553,588, bad accounts punished and assumed as an expense of S / 12,100 and doubtful collection of S / 69,380; having an impact on the current liquidity of less S / 0.06, acid test of less S / 0.65 and working capital of less S / 143,612. KEYWORDS: Accounts receivable, Liquidity, Credit and collection policies, profitability.
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