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Las cuentas por cobrar y su impacto en la liquidez

Author

Listed:
  • Farias Chiriguaya Génesis Stefanía
  • Braulio Paul Sabando Yagual
  • Hugo Campos Rocafuerte

Abstract

Evaluar las cuentas por cobrar vencidas y su impacto en la liquidez de la fundación Las Riberas, es el trabajo de titulación que estipula un análisis cualitativo-cuantitativo, debido a que se efectuó una evaluación del comportamiento de la cartera vencida; es decir, que se medirá la eficacia de los procedimientos de distribución de créditos, control, seguimiento y recuperación de las cuentas por cobrar. De igual forma se expondrá una medición financiera mediante ratios de indicadores de liquidez y rentabilidad. Igualmente se pretende reformar las políticas de créditos para minimizar el riesgo de la cartera vencida.

Suggested Citation

  • Farias Chiriguaya Génesis Stefanía & Braulio Paul Sabando Yagual & Hugo Campos Rocafuerte, 2019. "Las cuentas por cobrar y su impacto en la liquidez," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 254, april.
    • Handle: RePEc:erv:observ:y:2019:i:254:07
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