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Gestión de las cuentas por cobrar y su incidencia en la liquidez de la empresa

Author

Listed:
  • Néstor Michael Avila Anastacio
  • Ronald Fabricio Gil Caamaño
  • à ngela Duque González

Abstract

La empresa Imporparis, S.A. Presenta problemas en su disponibilidad de efectivo para honrar obligaciones con terceros, a lo cual, se realizó esta investigación para determinar las causas, utilizando para ello el método analítico, histórico y documental. Se analizaron los estados financieros, se aplicaron indicadores y se entrevistaron a trabajadores del área administrativa y contable para determinar la causa de esta iliquidez. Encontrándose que el origen de la misma, se fundamente en los largos períodos de cobro de cuentas por cobrar, producto de una desorganización en las políticas de ventas a créditos. Por último, se recomiendan varias acciones para mitigar esta situación.

Suggested Citation

  • Néstor Michael Avila Anastacio & Ronald Fabricio Gil Caamaño & à ngela Duque González, 2019. "Gestión de las cuentas por cobrar y su incidencia en la liquidez de la empresa," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 254, april.
    • Handle: RePEc:erv:observ:y:2019:i:254:71
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    Keywords

    La empresa Imporparis S.A.;

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