Liquidity and accounts receivable ratios : comparative analysis of companies in the dairy sector trading in the bolsa de valores de Lima
- Autores
- Vásquez Villanueva, Carlos Alberto; Terry Ponte, Otto Franklin; Huaman Tito, Marylin Jhosmit; Cerna Carrazco, Carlo Stefano
- Año de publicación
- 2021
- Idioma
- inglés
- Tipo de recurso
- artículo
- Estado
- versión publicada
- Descripción
- Fil: Vásquez Villanueva, Carlos Alberto. Cesar Vallejo University; Perú.
Fil: Terry Ponte, Otto Franklin. Cesar Vallejo University; Perú.
Fil: Huaman Tito, Marylin Jhosmit. Cesar Vallejo University; Perú.
Fil: Cerna Carrazco, Carlo Stefano. Cesar Vallejo University; Perú.
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. - Materia
-
Accounts receivable
Liquidity
Financial ratios - Nivel de accesibilidad
- acceso abierto
- Condiciones de uso
- Atribución-NoComercial-CompartirIgual 4.0 Internacional
- Repositorio
- Institución
- Universidad Nacional de Misiones
- OAI Identificador
- oai:rid.unam.edu.ar:20.500.12219/3568
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Liquidity and accounts receivable ratios : comparative analysis of companies in the dairy sector trading in the bolsa de valores de LimaVásquez Villanueva, Carlos AlbertoTerry Ponte, Otto FranklinHuaman Tito, Marylin JhosmitCerna Carrazco, Carlo StefanoAccounts receivableLiquidityFinancial ratiosFil: Vásquez Villanueva, Carlos Alberto. Cesar Vallejo University; Perú.Fil: Terry Ponte, Otto Franklin. Cesar Vallejo University; Perú.Fil: Huaman Tito, Marylin Jhosmit. Cesar Vallejo University; Perú.Fil: Cerna Carrazco, Carlo Stefano. Cesar Vallejo University; Perú.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.Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración2021-03-16info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionhttp://purl.org/coar/resource_type/c_6501info:ar-repo/semantics/articuloapplication/pdfapplication/pdf388.2 KBhttps://hdl.handle.net/20.500.12219/3568enginfo:eu-repo/semantics/altIdentifier/doi/https://doi.org/10.36995/j.visiondefuturo.2021.25.02R.006.eninfo:eu-repo/semantics/altIdentifier/urn/https://revistacientifica.fce.unam.edu.ar/index.php/visiondefuturo/article/view/503/373info:eu-repo/semantics/openAccessAtribución-NoComercial-CompartirIgual 4.0 Internacionalhttp://creativecommons.org/licenses/by-nc-sa/4.0/reponame:Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM)instname:Universidad Nacional de Misiones2025-09-29T15:02:23Zoai:rid.unam.edu.ar:20.500.12219/3568instacron:UNAMInstitucionalhttps://rid.unam.edu.ar/Universidad públicahttps://www.unam.edu.ar/https://rid.unam.edu.ar/oai/rsnrdArgentinaopendoar:2025-09-29 15:02:23.659Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM) - Universidad Nacional de Misionesfalse |
dc.title.none.fl_str_mv |
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 |
spellingShingle |
Liquidity and accounts receivable ratios : comparative analysis of companies in the dairy sector trading in the bolsa de valores de Lima Vásquez Villanueva, Carlos Alberto Accounts receivable Liquidity Financial ratios |
title_short |
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_sort |
Liquidity and accounts receivable ratios : comparative analysis of companies in the dairy sector trading in the bolsa de valores de Lima |
dc.creator.none.fl_str_mv |
Vásquez Villanueva, Carlos Alberto Terry Ponte, Otto Franklin Huaman Tito, Marylin Jhosmit Cerna Carrazco, Carlo Stefano |
author |
Vásquez Villanueva, Carlos Alberto |
author_facet |
Vásquez Villanueva, Carlos Alberto Terry Ponte, Otto Franklin Huaman Tito, Marylin Jhosmit Cerna Carrazco, Carlo Stefano |
author_role |
author |
author2 |
Terry Ponte, Otto Franklin Huaman Tito, Marylin Jhosmit Cerna Carrazco, Carlo Stefano |
author2_role |
author author author |
dc.subject.none.fl_str_mv |
Accounts receivable Liquidity Financial ratios |
topic |
Accounts receivable Liquidity Financial ratios |
dc.description.none.fl_txt_mv |
Fil: Vásquez Villanueva, Carlos Alberto. Cesar Vallejo University; Perú. Fil: Terry Ponte, Otto Franklin. Cesar Vallejo University; Perú. Fil: Huaman Tito, Marylin Jhosmit. Cesar Vallejo University; Perú. Fil: Cerna Carrazco, Carlo Stefano. Cesar Vallejo University; Perú. 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. |
description |
Fil: Vásquez Villanueva, Carlos Alberto. Cesar Vallejo University; Perú. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-03-16 |
dc.type.none.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion http://purl.org/coar/resource_type/c_6501 info:ar-repo/semantics/articulo |
format |
article |
status_str |
publishedVersion |
dc.identifier.none.fl_str_mv |
https://hdl.handle.net/20.500.12219/3568 |
url |
https://hdl.handle.net/20.500.12219/3568 |
dc.language.none.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
info:eu-repo/semantics/altIdentifier/doi/https://doi.org/10.36995/j.visiondefuturo.2021.25.02R.006.en info:eu-repo/semantics/altIdentifier/urn/https://revistacientifica.fce.unam.edu.ar/index.php/visiondefuturo/article/view/503/373 |
dc.rights.none.fl_str_mv |
info:eu-repo/semantics/openAccess Atribución-NoComercial-CompartirIgual 4.0 Internacional http://creativecommons.org/licenses/by-nc-sa/4.0/ |
eu_rights_str_mv |
openAccess |
rights_invalid_str_mv |
Atribución-NoComercial-CompartirIgual 4.0 Internacional http://creativecommons.org/licenses/by-nc-sa/4.0/ |
dc.format.none.fl_str_mv |
application/pdf application/pdf 388.2 KB |
dc.publisher.none.fl_str_mv |
Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración |
publisher.none.fl_str_mv |
Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración |
dc.source.none.fl_str_mv |
reponame:Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM) instname:Universidad Nacional de Misiones |
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Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM) |
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Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM) |
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Universidad Nacional de Misiones |
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Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM) - Universidad Nacional de Misiones |
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