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
Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM)
Institución
Universidad Nacional de Misiones
OAI Identificador
oai:rid.unam.edu.ar:20.500.12219/3568

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spelling 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
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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
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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
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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
reponame_str Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM)
collection Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM)
instname_str Universidad Nacional de Misiones
repository.name.fl_str_mv Repositorio Institucional Digital de la Universidad Nacional de Misiones (UNaM) - Universidad Nacional de Misiones
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