Bibliographic citations
Licera, S., Saavedra, Y. (2019). Implementación de procesos de otorgamiento de crédito y cobranzas para mejorar la liquidez de la empresa Uno Publicidad de la ciudad de Trujillo, 2016 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/21854
Licera, S., Saavedra, Y. Implementación de procesos de otorgamiento de crédito y cobranzas para mejorar la liquidez de la empresa Uno Publicidad de la ciudad de Trujillo, 2016 [Tesis]. PE: Universidad Privada del Norte; 2019. https://hdl.handle.net/11537/21854
@misc{sunedu/3037264,
title = "Implementación de procesos de otorgamiento de crédito y cobranzas para mejorar la liquidez de la empresa Uno Publicidad de la ciudad de Trujillo, 2016",
author = "Saavedra Vasquez, Yessica Edith",
publisher = "Universidad Privada del Norte",
year = "2019"
}
The present investigation is the result of the implementation of credit granting and collection processes to improve the liquidity of Uno Publicidad of the city of Trujillo, in 2016. The research is non-experimental, explanatory, since it was intended to prove the causal relationship of the implementation of credit granting and collection processes to improve the company's liquidity. The population was made up of all the operating processes of the Uno Publicidad Company, and the sample consisted of 16 corresponding quarterly periods between 2014 and 2016. A document analysis sheet was applied to the Financial Statements, validated by expert judgment, to measure and know the state of the liquidity of the company before and after the implementation of the processes of credits and collections. It was evidenced that there were deficiencies in the procedures for the granting of credits and collections, which directly affected the liquidity of the company Uno Publicidad. Before the implementation of the credit and collections processes, the delinquency rate was on average 59%, the general liquidity ratio was 4.52 times, the acid test indicated a level of 1.43 times, working capital S /. 676384.00 soles, average collection period 71 days and rotation of accounts receivable 5.06 times. After implementation, the delinquency rate decreased to 26%, the general liquidity ratio increased 8.56 times, the acid test ratio increased 3.53 times, working capital increased to S /. 765754.00 soles decreased, the average collection period decreased to 32 days and the turnover ratio of accounts receivable increased to 11.33 times in 2016. Thus, the implementation of loan and collection processes of the company UNO PUBLICIDAD from the city of Trujillo to 2016 manages to improve liquidity, reduce the delinquency rate and increase the turnover of accounts receivable.
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