RATIOS DE LIQUIDEZ Y CUENTAS POR COBRAR: ANÁLISIS COMPARATIVO DE LAS EMPRESAS DEL SECTOR LÁCTEO QUE COTIZAN EN LA BOLSA DE VALORES DE LIMA - 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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| Formato: | Artículo |
| Lenguaje: | español |
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2021
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| Acceso en línea: | Descargar el archivo Enlace permanente (DOI o Handle) |
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| _version_ | 1881508933121605632 |
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| author | Vasquez Villanueva, Carlos Alberto Ponte, Otto Franklin Terry Huaman Tito, Marylin Jhosmit Cerna Carrazco, Carlo Stefano |
| author_browse | Cerna Carrazco, Carlo Stefano Huaman Tito, Marylin Jhosmit Ponte, Otto Franklin Terry Vasquez Villanueva, Carlos Alberto |
| author_facet | Vasquez Villanueva, Carlos Alberto Ponte, Otto Franklin Terry Huaman Tito, Marylin Jhosmit Cerna Carrazco, Carlo Stefano |
| author_sort | Vasquez Villanueva, Carlos Alberto |
| 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:20.500.15037/1627 |
| institution | UPeU |
| language | Spanish |
| publishDate | 2021 |
| publishDateRange | 2021 |
| publishDateSort | 2021 |
| record_format | dspace |
| spelling | oai:cris.upeu.edu.pe:20.500.15037/16272026-10-30T16:16:18ZRATIOS DE LIQUIDEZ Y CUENTAS POR COBRAR: ANÁLISIS COMPARATIVO DE LAS EMPRESAS DEL SECTOR LÁCTEO QUE COTIZAN EN LA BOLSA DE VALORES DE LIMA - LIQUIDITY AND ACCOUNTS RECEIVABLE RATIOS: COMPARATIVE ANALYSIS OF COMPANIES IN THE DAIRY SECTOR TRADING IN THE BOLSA DE VALORES DE LIMAVasquez Villanueva, Carlos AlbertoPonte, Otto Franklin TerryHuaman Tito, Marylin JhosmitCerna Carrazco, Carlo StefanoAccounts receivableMarket liquidityPaymentBalance sheetDebtBusinessWorking capitalDebt ratioWelfare economicsFinanceEconomicsFinancial systemSocial 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/503/372https://hdl.handle.net/20.500.15037/1627W3158450679esVisión de Futuro1668-87081669-76342021-04-282026-06-13T14:16:51Z2026-06-13T14:16:51Z |
| spellingShingle | Accounts receivable Market liquidity Payment Balance sheet Debt Business Working capital Debt ratio Welfare economics Finance Economics Financial system Social Sciences Business, Management and Accounting Accounting Business, Education, Mathematics Research Social Sciences Economics, Econometrics and Finance Economics and Econometrics Business, Innovation, and Economy Vasquez Villanueva, Carlos Alberto Ponte, Otto Franklin Terry Huaman Tito, Marylin Jhosmit Cerna Carrazco, Carlo Stefano RATIOS DE LIQUIDEZ Y CUENTAS POR COBRAR: ANÁLISIS COMPARATIVO DE LAS EMPRESAS DEL SECTOR LÁCTEO QUE COTIZAN EN LA BOLSA DE VALORES DE LIMA - LIQUIDITY AND ACCOUNTS RECEIVABLE RATIOS: COMPARATIVE ANALYSIS OF COMPANIES IN THE DAIRY SECTOR TRADING IN THE BOLSA DE VALORES DE LIMA |
| title | RATIOS DE LIQUIDEZ Y CUENTAS POR COBRAR: ANÁLISIS COMPARATIVO DE LAS EMPRESAS DEL SECTOR LÁCTEO QUE COTIZAN EN LA BOLSA DE VALORES DE LIMA - LIQUIDITY AND ACCOUNTS RECEIVABLE RATIOS: COMPARATIVE ANALYSIS OF COMPANIES IN THE DAIRY SECTOR TRADING IN THE BOLSA DE VALORES DE LIMA |
| title_full | RATIOS DE LIQUIDEZ Y CUENTAS POR COBRAR: ANÁLISIS COMPARATIVO DE LAS EMPRESAS DEL SECTOR LÁCTEO QUE COTIZAN EN LA BOLSA DE VALORES DE LIMA - LIQUIDITY AND ACCOUNTS RECEIVABLE RATIOS: COMPARATIVE ANALYSIS OF COMPANIES IN THE DAIRY SECTOR TRADING IN THE BOLSA DE VALORES DE LIMA |
| title_fullStr | RATIOS DE LIQUIDEZ Y CUENTAS POR COBRAR: ANÁLISIS COMPARATIVO DE LAS EMPRESAS DEL SECTOR LÁCTEO QUE COTIZAN EN LA BOLSA DE VALORES DE LIMA - LIQUIDITY AND ACCOUNTS RECEIVABLE RATIOS: COMPARATIVE ANALYSIS OF COMPANIES IN THE DAIRY SECTOR TRADING IN THE BOLSA DE VALORES DE LIMA |
| title_full_unstemmed | RATIOS DE LIQUIDEZ Y CUENTAS POR COBRAR: ANÁLISIS COMPARATIVO DE LAS EMPRESAS DEL SECTOR LÁCTEO QUE COTIZAN EN LA BOLSA DE VALORES DE LIMA - LIQUIDITY AND ACCOUNTS RECEIVABLE RATIOS: COMPARATIVE ANALYSIS OF COMPANIES IN THE DAIRY SECTOR TRADING IN THE BOLSA DE VALORES DE LIMA |
| title_short | RATIOS DE LIQUIDEZ Y CUENTAS POR COBRAR: ANÁLISIS COMPARATIVO DE LAS EMPRESAS DEL SECTOR LÁCTEO QUE COTIZAN EN LA BOLSA DE VALORES DE LIMA - LIQUIDITY AND ACCOUNTS RECEIVABLE RATIOS: COMPARATIVE ANALYSIS OF COMPANIES IN THE DAIRY SECTOR TRADING IN THE BOLSA DE VALORES DE LIMA |
| title_sort | ratios de liquidez y cuentas por cobrar analisis comparativo de las empresas del sector lacteo que cotizan en la bolsa de valores de lima 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 Balance sheet Debt Business Working capital Debt ratio Welfare economics Finance Economics Financial system 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 Balance sheet Debt Business Working capital Debt ratio Welfare economics Finance Economics Financial system 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/503/372 https://hdl.handle.net/20.500.15037/1627 |
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