Account management for charging and his effects in the liquidity in the faculty of a particular university, Lima, period 2010-2015
The intention of the investigation is to determine the effects of the accounts for period to receive in the liquidity in the faculty of a particular university, Lima, 2010-2015. The level of study is descriptive explanatorily because there is established the effect that has the management of the acc...
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| Publicado en: | Revista de Investigación Valor Contable |
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| Autores principales: | , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
| Publicado: |
Universidad Peruana Unión
2020
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| _version_ | 1881695145509781504 |
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| author | Gonzales Pisco, Esmina Sanabria Bolaños, Sussan Wendy |
| author_browse | Gonzales Pisco, Esmina Sanabria Bolaños, Sussan Wendy |
| author_facet | Gonzales Pisco, Esmina Sanabria Bolaños, Sussan Wendy |
| author_sort | Gonzales Pisco, Esmina |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| description | The intention of the investigation is to determine the effects of the accounts for period to receive in the liquidity in the faculty of a particular university, Lima, 2010-2015. The level of study is descriptive explanatorily because there is established the effect that has the management of the accounts for charging by means of the procedimiento of credit, procedure of collection, ratios of activity and delinquency in the liquidity that has been analyzed by means of the current liquidity, acid reason, reason of cash and the capital of cash, appearing the general hypothesis that the management of the accounts for charging affects in the liquidity in the faculty of a particular university, Lima 2010-2015. Statistics was applied paramétrica by means of linear simple regression, coefficient of determination. The results indicate that the credit procedures (p value 0,025), procedures of collection (p value 0,015), ratio of activity (p-value 0,065), except the delinquency (p value 0,310), concern the liquidity: ratio of current liquidity, acid test, reason of cash, the capital of the academic unit. In conclusion, according to the study one concludes that the management of the accounts for charging has an effect on the liquidity of the faculty of a particular university, Lima, period 2010-2015. That is to say, each of the dimensions of credit procedures, procedure of collections, ratios of activity and delinquency has a participation in the liquidity reflected in the ratios of current liquidity, acid reason, reason of cash and the capital of clear work on the total of assets. |
| format | Online |
| id | oai:rivc.upeu.edu.pe:article/1232 |
| institution | UPeU |
| issn | 2413-5860 2410-1052 |
| language | Spanish |
| publishDate | 2020 |
| publishDateRange | 2020 |
| publishDateSort | 2020 |
| publisher | Universidad Peruana Unión |
| publisherStr | Universidad Peruana Unión |
| record_format | ojs |
| revista_str_mv | Revista de Investigación Valor Contable |
| spelling | oai:rivc.upeu.edu.pe:article/12322020-11-30T15:37:39Z Account management for charging and his effects in the liquidity in the faculty of a particular university, Lima, period 2010-2015 Gestión de cuentas por cobrar y sus efectos en la liquidez en la facultad de una universidad particular, Lima, periodo 2010-2015 Gonzales Pisco, Esmina Sanabria Bolaños, Sussan Wendy Gestión de cuentas por cobrar, liquidez, procedimientos de crédito Account management for charging, liquidity, credit procedures The intention of the investigation is to determine the effects of the accounts for period to receive in the liquidity in the faculty of a particular university, Lima, 2010-2015. The level of study is descriptive explanatorily because there is established the effect that has the management of the accounts for charging by means of the procedimiento of credit, procedure of collection, ratios of activity and delinquency in the liquidity that has been analyzed by means of the current liquidity, acid reason, reason of cash and the capital of cash, appearing the general hypothesis that the management of the accounts for charging affects in the liquidity in the faculty of a particular university, Lima 2010-2015. Statistics was applied paramétrica by means of linear simple regression, coefficient of determination. The results indicate that the credit procedures (p value 0,025), procedures of collection (p value 0,015), ratio of activity (p-value 0,065), except the delinquency (p value 0,310), concern the liquidity: ratio of current liquidity, acid test, reason of cash, the capital of the academic unit. In conclusion, according to the study one concludes that the management of the accounts for charging has an effect on the liquidity of the faculty of a particular university, Lima, period 2010-2015. That is to say, each of the dimensions of credit procedures, procedure of collections, ratios of activity and delinquency has a participation in the liquidity reflected in the ratios of current liquidity, acid reason, reason of cash and the capital of clear work on the total of assets. El propósito de la investigación es determinar los efectos de las cuentas por cobrar en la liquidez en la facultad de una universidad particular, Lima, periodo 2010-2015. El nivel de estudio es descriptivo explicativo porque se establece el efecto que tiene la gestión de las cuentas por cobrar mediante los procedimiento de crédito, procedimiento de cobranza, ratios de actividad y morosidad en la liquidez que ha sido analizada mediante la liquidez corriente, razón ácida, razón de efectivo y capital de efectivo, se plantea que la hipótesis general que la gestión de las cuentas por cobrar afecta en la liquidez en la facultad de una universidad particular, Lima 2010-2015. Se aplicó estadística paramétrica mediante regresión lineal simple y coeficiente de determinación. Los resultados indican que los procedimientos de crédito (p-valor 0,025), procedimientos de cobranza (p valor 0,015), ratio de actividad (p-valor 0,065), excepto la morosidad (p valor 0,310), afectan a la liquidez: ratio de liquidez corriente, prueba ácida, razón de efectivo, capital de la unidad académica. En conclusión, la gestión de las cuentas por cobrar tiene un efecto sobre la liquidez de la facultad de una universidad particular, Lima, periodo 2010-2015. Es decir, cada una de las dimensiones de procedimientos de crédito, procedimiento de cobranzas, ratios de actividad y morosidad tiene una participación en la liquidez reflejado en los ratios de liquidez corriente, razón ácida, razón de efectivo y capital de trabajo neto sobre el total de activos. Universidad Peruana Unión 2020-03-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares application/pdf text/html https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1232 10.17162/rivc.v3i1.1232 Revista de Investigación Valor Contable; Vol. 3 Núm. 1 (2016): Revista Científica Valor Contable; 57 - 72 2413-5860 2410-1052 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1232/1576 https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1232/1734 Derechos de autor 2020 Revista de Investigación Valor Contable |
| spellingShingle | Gestión de cuentas por cobrar, liquidez, procedimientos de crédito Account management for charging, liquidity, credit procedures Gonzales Pisco, Esmina Sanabria Bolaños, Sussan Wendy Account management for charging and his effects in the liquidity in the faculty of a particular university, Lima, period 2010-2015 |
| title | Account management for charging and his effects in the liquidity in the faculty of a particular university, Lima, period 2010-2015 |
| title_alt | Gestión de cuentas por cobrar y sus efectos en la liquidez en la facultad de una universidad particular, Lima, periodo 2010-2015 |
| title_full | Account management for charging and his effects in the liquidity in the faculty of a particular university, Lima, period 2010-2015 |
| title_fullStr | Account management for charging and his effects in the liquidity in the faculty of a particular university, Lima, period 2010-2015 |
| title_full_unstemmed | Account management for charging and his effects in the liquidity in the faculty of a particular university, Lima, period 2010-2015 |
| title_short | Account management for charging and his effects in the liquidity in the faculty of a particular university, Lima, period 2010-2015 |
| title_sort | account management for charging and his effects in the liquidity in the faculty of a particular university lima period 2010 2015 |
| topic | Gestión de cuentas por cobrar, liquidez, procedimientos de crédito Account management for charging, liquidity, credit procedures |
| topic_facet | Gestión de cuentas por cobrar, liquidez, procedimientos de crédito Account management for charging, liquidity, credit procedures |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1232 |
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