Liquidity and accounts receivable ratios : comparative analysis of companies in the dairy sector trading in the bolsa de valores de Lima
Fil: Vásquez Villanueva, Carlos Alberto. Cesar Vallejo University; Perú.
| Main Authors: | , , , |
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| Format: | info:eu-repo/semantics/article |
| Language: | English |
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Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración
2021
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| Online Access: | https://hdl.handle.net/20.500.12219/3568 |
| _version_ | 1824326801795579904 |
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| 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 |
| collection | Repositorio RIDUNaM |
| description | Fil: Vásquez Villanueva, Carlos Alberto. Cesar Vallejo University; Perú. |
| format | info:eu-repo/semantics/article |
| id | ir-20.500.12219-3568 |
| institution | Universidad Nacional de Misiones |
| language | English |
| publishDate | 2021 |
| publisher | Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración |
| record_format | dspace |
| spelling | ir-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 |
| 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 |
| title | 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_short | 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 |
| topic | Accounts receivable Liquidity Financial ratios |
| url | https://hdl.handle.net/20.500.12219/3568 |
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Liquidity and accounts receivable ratios: Comparative analysis of companies in the dairy sector trading in the Bolsa de Valores de Lima