Credit and liquidity control of a graphic services company
DOI:
https://doi.org/10.56926/unaaaciencia.v3i2.62Keywords:
financial analysis, accounts receivable, business management, liquidityAbstract
This study analyzes the relationship between accounts receivable management and liquidity in the company Servicios Gráficos Dueñas SAC during the period 2018–2021. Using a quantitative, non-experimental, and correlational approach, eight financial statements were evaluated through financial ratio analysis. The results show that the average collection period ranged from 18.25 to 53.66 days, with portfolio turnover varying between 6.71 and 19.73 times. Cash sales accounted for 4.96% to 14.66% of annual sales, while delinquency rates increased from 5.2% to 17.2%. Liquidity indicators also displayed significant fluctuations, with acid-test values ranging from 0.261 to 4.316, and working capital from -S/ 725,630.00 to S/ 1,219,540.00. However, statistical analysis concluded that there is no significant relationship between the variables studied (significance of 0.398, Spearman coefficient of -0.227).
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