Liquidity and accounts receivable ratios : comparative analysis of companies in the dairy sector trading in the bolsa de valores de Lima

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Fil: Vásquez Villanueva, Carlos Alberto. Cesar Vallejo University; Perú.

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Autores principales: Vásquez Villanueva, Carlos Alberto, Terry Ponte, Otto Franklin, Huaman Tito, Marylin Jhosmit, Cerna Carrazco, Carlo Stefano
Formato: Artículo publishedVersion
Lenguaje:Inglés
Publicado: Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración 2021
Materias:
Accounts receivable
Liquidity
Financial ratios
Acceso en línea:https://hdl.handle.net/20.500.12219/3568
Aporte de:
Repositorio Institucional Digital de la UNaM (RIDUNAM) de Universidad Nacional de Misiones
id I77-R195-20.500.12219-3568
record_format dspace
spelling I77-R195-20.500.12219-35682023-09-06T12:35:46Z Liquidity and accounts receivable ratios : comparative analysis of companies in the dairy sector trading in the bolsa de valores de Lima Vásquez Villanueva, Carlos Alberto Terry Ponte, Otto Franklin Huaman Tito, Marylin Jhosmit Cerna Carrazco, Carlo Stefano Accounts receivable Liquidity Financial ratios Fil: Vásquez Villanueva, Carlos Alberto. Cesar Vallejo University; Perú. Fil: Terry Ponte, Otto Franklin. Cesar Vallejo University; Perú. Fil: Huaman Tito, Marylin Jhosmit. Cesar Vallejo University; Perú. Fil: Cerna Carrazco, Carlo Stefano. Cesar Vallejo University; Perú. The purpose of the study was to analyze accounts receivable and liquidity in dairy sector companies listed on the BVL; The methodology used was descriptive - comparative, of a non-experimental design with a cross section. The technique that was used was the documentary analysis and the analysis sheet was used as an instrument; On the other hand, the non-probabilistic sample consisted of 20 annual financial statements, in turn made up of two companies in the dairy sector from 2015 to 2019; On this basis, the financial comparison indicators were calculated. The results determined that the company Leche Gloria SA, managed to obtain a better collection sufficiency due to the speed in the recovery of its loans granted, while Laive SA was slow to recover the cash from the sales made; Regarding liquidity, the two companies had good payment capacity to meet their obligations and short- term debts, exceeding the estimated range. It was concluded that by having good collection standards, companies obtain considerable liquidity to make the corresponding payments and avoid production stagnation according to economic activity. 2021-03-16 info:eu-repo/semantics/article info:ar-repo/semantics/artículo info:eu-repo/semantics/publishedVersion https://hdl.handle.net/20.500.12219/3568 eng info:eu-repo/semantics/altIdentifier/doi/https://doi.org/10.36995/j.visiondefuturo.2021.25.02R.006.en info:eu-repo/semantics/altIdentifier/urn/https://revistacientifica.fce.unam.edu.ar/index.php/visiondefuturo/article/view/503/373 info:eu-repo/semantics/openAccess application/pdf application/pdf 388.2 KB Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración
institution Universidad Nacional de Misiones
institution_str I-77
repository_str R-195
collection Repositorio Institucional Digital de la UNaM (RIDUNAM)
language Inglés
topic Accounts receivable
Liquidity
Financial ratios
spellingShingle Accounts receivable
Liquidity
Financial ratios
Vásquez Villanueva, Carlos Alberto
Terry Ponte, Otto Franklin
Huaman Tito, Marylin Jhosmit
Cerna Carrazco, Carlo Stefano
Liquidity and accounts receivable ratios : comparative analysis of companies in the dairy sector trading in the bolsa de valores de Lima
topic_facet Accounts receivable
Liquidity
Financial ratios
description Fil: Vásquez Villanueva, Carlos Alberto. Cesar Vallejo University; Perú.
format Artículo
Artículo
publishedVersion
author Vásquez Villanueva, Carlos Alberto
Terry Ponte, Otto Franklin
Huaman Tito, Marylin Jhosmit
Cerna Carrazco, Carlo Stefano
author_facet Vásquez Villanueva, Carlos Alberto
Terry Ponte, Otto Franklin
Huaman Tito, Marylin Jhosmit
Cerna Carrazco, Carlo Stefano
author_sort Vásquez Villanueva, Carlos Alberto
title Liquidity and accounts receivable ratios : comparative analysis of companies in the dairy sector trading in the bolsa de valores de Lima
title_short Liquidity and accounts receivable ratios : comparative analysis of companies in the dairy sector trading in the bolsa de valores de Lima
title_full Liquidity and accounts receivable ratios : comparative analysis of companies in the dairy sector trading in the bolsa de valores de Lima
title_fullStr Liquidity and accounts receivable ratios : comparative analysis of companies in the dairy sector trading in the bolsa de valores de Lima
title_full_unstemmed Liquidity and accounts receivable ratios : comparative analysis of companies in the dairy sector trading in the bolsa de valores de Lima
title_sort liquidity and accounts receivable ratios : comparative analysis of companies in the dairy sector trading in the bolsa de valores de lima
publisher Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración
publishDate 2021
url https://hdl.handle.net/20.500.12219/3568
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