Liquidity and accounts receivable ratios : comparative analysis of companies in the dairy sector trading in the bolsa de valores de Lima
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 shee...
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| Autores principales: | , , , |
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| Formato: | Artículo |
| Lenguaje: | inglés |
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2021
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| _version_ | 1881508961553743872 |
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| author | Carlos Alberto Vásquez Villanueva Otto Franklin Terry Ponte Marylin Jhosmit Huaman Tito Carlo Stefano Cerna Carrazco |
| author_browse | Carlo Stefano Cerna Carrazco Carlos Alberto Vásquez Villanueva Marylin Jhosmit Huaman Tito Otto Franklin Terry Ponte |
| author_facet | Carlos Alberto Vásquez Villanueva Otto Franklin Terry Ponte Marylin Jhosmit Huaman Tito Carlo Stefano Cerna Carrazco |
| author_sort | Carlos Alberto Vásquez Villanueva |
| collection | Producción científica |
| description | 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. |
| format | Article |
| id | oai:cris.upeu.edu.pe:20.500.15037/1624 |
| institution | UPeU |
| language | English |
| publishDate | 2021 |
| publishDateRange | 2021 |
| publishDateSort | 2021 |
| record_format | dspace |
| spelling | oai:cris.upeu.edu.pe:20.500.15037/16242026-10-30T16:16:18ZLiquidity and accounts receivable ratios : comparative analysis of companies in the dairy sector trading in the bolsa de valores de LimaCarlos Alberto Vásquez VillanuevaOtto Franklin Terry PonteMarylin Jhosmit Huaman TitoCarlo Stefano Cerna CarrazcoAccounts receivableMarket liquidityPaymentBusinessBalance sheetWorking capitalCashDebtFinanceDebt ratioAccountingAccounts receivableMarket liquidityPaymentBusinessBalance sheetWorking capitalCashDebtFinanceDebt ratioAccountingSocial Sciences Business, Management and Accounting Accounting Business, Education, Mathematics ResearchSocial Sciences Economics, Econometrics and Finance Economics and Econometrics Business, Innovation, and EconomyThe 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.Articlehttps://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/download/503/373/4077https://doi.org/10.36995/j.visiondefuturo.2021.25.02r.006.en10.36995/j.visiondefuturo.2021.25.02r.006.enhttps://hdl.handle.net/20.500.15037/1624W3167004996enVisión de Futuro1668-87081669-76342021-06-022026-06-13T14:16:47Z2026-06-13T14:16:47Z |
| spellingShingle | Accounts receivable Market liquidity Payment Business Balance sheet Working capital Cash Debt Finance Debt ratio Accounting Accounts receivable Market liquidity Payment Business Balance sheet Working capital Cash Debt Finance Debt ratio Accounting Social Sciences Business, Management and Accounting Accounting Business, Education, Mathematics Research Social Sciences Economics, Econometrics and Finance Economics and Econometrics Business, Innovation, and Economy Carlos Alberto Vásquez Villanueva Otto Franklin Terry Ponte Marylin Jhosmit Huaman Tito Carlo Stefano Cerna Carrazco 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 Market liquidity Payment Business Balance sheet Working capital Cash Debt Finance Debt ratio Accounting Accounts receivable Market liquidity Payment Business Balance sheet Working capital Cash Debt Finance Debt ratio Accounting Social Sciences Business, Management and Accounting Accounting Business, Education, Mathematics Research Social Sciences Economics, Econometrics and Finance Economics and Econometrics Business, Innovation, and Economy |
| topic_facet | Accounts receivable Market liquidity Payment Business Balance sheet Working capital Cash Debt Finance Debt ratio Accounting Accounts receivable Market liquidity Payment Business Balance sheet Working capital Cash Debt Finance Debt ratio Accounting Social Sciences Business, Management and Accounting Accounting Business, Education, Mathematics Research Social Sciences Economics, Econometrics and Finance Economics and Econometrics Business, Innovation, and Economy |
| url | https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/download/503/373/4077 https://doi.org/10.36995/j.visiondefuturo.2021.25.02r.006.en https://hdl.handle.net/20.500.15037/1624 |
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