Análisis financiero de las cuentas por cobrar y su afectación en la liquidez de la Empresa Altec S.A. durante el período 2018 – 2019

The subject of this case study is Financial Analysis of Accounts Receivable and their Impact on the Liquidity of the Company Altec S.A. During the 2018-2019 period, it is a company dedicated to the manufacture and installation of aluminum and glass window systems for residential and commercial use. The case study is carried out using the inductive method, it consisted of conducting an interview with the accounting and sales department in order to learn more about the company and find possible problems that affect the normal course of operations of the entity, required the financial statements for the 2018 and 2019 periods with the main objective of analyzing the economic and financial situation of the company through horizontal analysis and the application of financial liquidity and activity ratios that allow verifying if the company is able to face your obligations in the short term. The sub-line of research is Financial, Tax, and Social Commitment Management. For the development of the research, it was necessary to apply analysis to the financial statements through the use of horizontal analysis, which allows to see the absolute and relative variations in comparisons between one period and another, analyze the causes that originated these changes, however, to To measure the increase or decrease of the main accounts of the company, it was necessary to make use of the financial ratios of the average collection period, the average payment period ratio, the inventory turnover ratio and the current liquidity and acid test ratios.

• Hlavní autor: Acosta Bravo, Nery Edith (author)
• Médium: bachelorThesis
• Vydáno: 2020
• Témata: Análisis; Cuentas por cobrar; Liquidez; Inventarios
• On-line přístup: http://dspace.utb.edu.ec/handle/49000/8407