Bibliographic citations
Chuchon, F., Horna, A. (2023). El proceso de cobranza y su efecto en la liquidez en Transfer Pricing Advisors S. A. C., San Isidro, 2021 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/35517
Chuchon, F., Horna, A. El proceso de cobranza y su efecto en la liquidez en Transfer Pricing Advisors S. A. C., San Isidro, 2021 [Tesis]. PE: Universidad Privada del Norte; 2023. https://hdl.handle.net/11537/35517
@misc{sunedu/3568852,
title = "El proceso de cobranza y su efecto en la liquidez en Transfer Pricing Advisors S. A. C., San Isidro, 2021",
author = "Horna Palomino, Araceli Margarita",
publisher = "Universidad Privada del Norte",
year = "2023"
}
In this research work, the objective is to determine how the collection process affects the liquidity of Transfer Pricing Advisors S.A.C., San Isidro, 2021. In which an analysis was applied through the ratios. The methodology was of a quantitative approach, being an applied, non-experimental, cross-sectional, descriptive and correlational investigation. The technique used was documentary analysis and the instruments were the checklist and observation guide. The population were the Financial Statements of the 4 quarters of 2021 of the company Transfer Princing Advisors S.A.C. Using a non-probabilistic sample for convenience. In the results through the analysis, it was found that the current ratio remains constant at 3.36 during all quarters of 2021. This indicates that the company has enough current assets to cover its current liabilities in each period. Concluding that the results obtained revealed that 85.71% of the items evaluated in the collection process comply with the actions and indicators defined in the checklist. The collection process affects liquidity at Transfer Pricing Advisors S.A.C, San Isidro, 2021.
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