Contabilidad y Auditoria

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    La gestión financiera y la liquidez en las sociedades comercializadoras de repuestos automotrices de la ciudad de Ambato en el año 2015
    (2017-05) López Reinoso, Juan Carlos; DT - Moscoso Córdova, Jeanette Lorena
    The main objective of the present investigation is to study the impact of financial management on the liquidity of the automotive spare parts companies in the city of Ambato in the year 2015, considering that this market constitutes an important factor for the economy of Ambato city and its surroundings. An analysis of the financial management that the companies trading in spare parts was handled, and its impact on the liquidity of the same, reaching to determine management failures, involving financial, accounting and marketing aspects, indispensable for the generation of timely and truthful information for top management decision making. In order to verify the hypothesis raised, surveys are carried out directed to the monetary resources management personnel of the spare parts entities in Ambato, gathering important information with which the alternative hypothesis raised is verified, applying the statistical distribution of the chi-square.