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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| Materias: | |
| Acceso en línea: | Ver en el sistema de origen |
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| Sumario: | 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. |
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| ISSN: | 2413-5860 2410-1052 |