Trend of accounts receivable and activity ratios in the private company, in the periods 2011 -2015
The objective of this research is to determine to what extent the trend of accounts receivable explains the activity ratios in a commercial company and general services in the period 2011 to June 2015 and establish an estimate for the 2016 and 2017 periods. The level of study is descriptive and expl...
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| Publicado en: | Revista de Investigación Valor Contable |
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| Formato: | Artículo de revista |
| Lenguaje: | español |
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Universidad Peruana Unión
2020
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| _version_ | 1881695146387439616 |
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| author | Umasi Olarte, Betzabeth Choquepuma Olarte, Virginia |
| author_browse | Choquepuma Olarte, Virginia Umasi Olarte, Betzabeth |
| author_facet | Umasi Olarte, Betzabeth Choquepuma Olarte, Virginia |
| author_sort | Umasi Olarte, Betzabeth |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| description | The objective of this research is to determine to what extent the trend of accounts receivable explains the activity ratios in a commercial company and general services in the period 2011 to June 2015 and establish an estimate for the 2016 and 2017 periods. The level of study is descriptive and explanatory, longitudinal and retrospective. The study population is made up of the company’s client portfolio. According to the descriptive analysis, the frequency of recovery of accounts receivable and quarterly turnover was determined. Using the linear regression model (Anova), the variation of the quarterly rotation was explained from the rotation of accounts receivable, obtaining r =, 986 and r2 =, 973, allowing an estimate for the years 2016 and 2017. This shows that the company converts its accounts receivable into cash as days increase and collection times (6 to 12 times a year to a period of 60 to 30 days) decrease in each quarter (1.5 to 3 times per quarter) a period of 60 to 30 days). This indicates that the overdue collection of the overdue portfolio, as well as the collection with potential and high-risk problems, have decreased significantly. Therefore, the managerial capacity of the company is efficient to generate funds in an effective manner, administering appropriately the credits as a strategy, as well as the projected services rendered. |
| format | Online |
| id | oai:rivc.upeu.edu.pe:article/1241 |
| 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/12412020-11-30T15:31:58Z Trend of accounts receivable and activity ratios in the private company, in the periods 2011 -2015 Tendencia de las cuentas por cobrar y ratios de actividad en ana empresa privada de Lima, en los periodos 2011 -2015 Umasi Olarte, Betzabeth Choquepuma Olarte, Virginia Cuentas por cobrar, ratios de actividad, cartera atrasada, rotación trimestral Accounts receivable, activity ratios, overdue portfolio, quarterly rotation The objective of this research is to determine to what extent the trend of accounts receivable explains the activity ratios in a commercial company and general services in the period 2011 to June 2015 and establish an estimate for the 2016 and 2017 periods. The level of study is descriptive and explanatory, longitudinal and retrospective. The study population is made up of the company’s client portfolio. According to the descriptive analysis, the frequency of recovery of accounts receivable and quarterly turnover was determined. Using the linear regression model (Anova), the variation of the quarterly rotation was explained from the rotation of accounts receivable, obtaining r =, 986 and r2 =, 973, allowing an estimate for the years 2016 and 2017. This shows that the company converts its accounts receivable into cash as days increase and collection times (6 to 12 times a year to a period of 60 to 30 days) decrease in each quarter (1.5 to 3 times per quarter) a period of 60 to 30 days). This indicates that the overdue collection of the overdue portfolio, as well as the collection with potential and high-risk problems, have decreased significantly. Therefore, the managerial capacity of the company is efficient to generate funds in an effective manner, administering appropriately the credits as a strategy, as well as the projected services rendered. El objetivo de la presente investigación es determinar en qué medida la tendencia de las cuentas por cobrar explica los ratio de actividad en una la empresa comercial y servicios generales en el periodo 2011 a junio del 2015 y establecer una estimación para el periodo 2016 y 2017. El nivel de estudio es explicativo, longitudinal y retrospectivo. La población de estudio estuvo conformada por la cartera de clientes de la empresa. Según el análisis descriptivo se determinó la frecuencia de recuperación de cuentas por cobrar y la rotación trimestral. Mediante el modelo de regresión lineal (Anova) se explicó la variación de la rotación trimestral a partir de la rotación de cuentas por cobrar, obteniéndose un r = ,986 y r2 = ,973, permitiendo realizar una estimación para los años 2016 y 2017. Se demuestra que la empresa convierte en efectivo sus cuentas por cobrar en la medida que los días aumentan y las veces de cobro (6 a 12 veces al año a periodo de 60 a 30 días), disminuyendo en cada trimestre (1.5 a 3 veces por trimestre a periodo de 60 a 30 días). Esto indica que la cobranza vencida de la cartera atrasada, así como la cobranza con problemas potenciales y de alto riesgo han disminuido significativamente. Por ende, la capacidad gerencial de la empresa es eficiente para generar fondos de manera efectiva, administrando de forma adecuada los créditos como estrategia, así como los servicios prestados proyectados. 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/1241 10.17162/rivc.v4i1.1241 Revista de Investigación Valor Contable; Vol. 4 Núm. 1 (2017): Revista Científica Valor Contable; 69 - 79 2413-5860 2410-1052 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1241/1585 https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1241/1729 Derechos de autor 2020 Revista de Investigación Valor Contable |
| spellingShingle | Cuentas por cobrar, ratios de actividad, cartera atrasada, rotación trimestral Accounts receivable, activity ratios, overdue portfolio, quarterly rotation Umasi Olarte, Betzabeth Choquepuma Olarte, Virginia Trend of accounts receivable and activity ratios in the private company, in the periods 2011 -2015 |
| title | Trend of accounts receivable and activity ratios in the private company, in the periods 2011 -2015 |
| title_alt | Tendencia de las cuentas por cobrar y ratios de actividad en ana empresa privada de Lima, en los periodos 2011 -2015 |
| title_full | Trend of accounts receivable and activity ratios in the private company, in the periods 2011 -2015 |
| title_fullStr | Trend of accounts receivable and activity ratios in the private company, in the periods 2011 -2015 |
| title_full_unstemmed | Trend of accounts receivable and activity ratios in the private company, in the periods 2011 -2015 |
| title_short | Trend of accounts receivable and activity ratios in the private company, in the periods 2011 -2015 |
| title_sort | trend of accounts receivable and activity ratios in the private company in the periods 2011 2015 |
| topic | Cuentas por cobrar, ratios de actividad, cartera atrasada, rotación trimestral Accounts receivable, activity ratios, overdue portfolio, quarterly rotation |
| topic_facet | Cuentas por cobrar, ratios de actividad, cartera atrasada, rotación trimestral Accounts receivable, activity ratios, overdue portfolio, quarterly rotation |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1241 |
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