Contabilidad y Auditoría
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Item La recuperación de cartera vencida y la liquidez de Comercial Liseth de la ciudad de Ambato(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-08) Vargas Sánchez, Vanessa Abigail; DT - López Villa, Luis ErnestoIt is undeniable that society faces economic problems, Latinoamérica and Ecuador has not been the exception, and this is due to multiple factors. The impact they face in the face of the crisis is especially uphill for large, small and medium-sized enterprises that provide credit. Many of them have been affected by the lack of liquidity. The present research project refers to these companies, and a thorough study of the causes of illiquidity has been carried out, one of them being the high percentage of past due loans, besides analyzing administrative and financial policies, credit and Collection, management of inventories and application of financial indicators. This study assesses the reasonable level of liquidity that a company must have, and the evaluation is based on applying liquidity indicators, in turn these results are compared with others to define what the reasonable level. Another important factor that is referred to in this study is the cash cycle, which, when unfavorable, directly affects liquidity, profitability, and compliance with financial obligations of companies. This project will help both the company under study and other companies that present liquidity problems due to the past due portfolio, on the other hand it has been suggested to design new administrative and financial policies, as well as to improve the processes of credit granting. The application of financial indicators and the proper analysis of them will make the right decisions.