the Accounts receivable and their impact on the liquidity of a service company, Chimbote - 2024
Introduction, methodology, results, discussion, conclusions and recommendations
Keywords:
Accounts receivable, liquidity, origin, amount, maturity.Abstract
The main objective of this research was to determine the impact of accounts receivable on the liquidity of a service company in the Chimbote district during the 2023 season, as part of SDG No. 8 Decent Work and Economic Growth. The study adopted a quantitative, applied approach, with a non-experimental, and cross-sectional design, focusing on the year 2023. The first variable considered the following dimensions: accounts receivable efficiency, credit policies, and their impact on liquidity; and the second, working capital, operating budgets, and cash flow. The evaluation was carried out using a survey technique with a questionnaire, administered to 20 respondents. Document analysis was used as a second technique. The instrument used was validated by experts and had a Cronbach's alpha reliability of 91% for accounts receivable and 95% for liquidity. Consequently, it is concluded that there is a positive and significant impact of accounts receivable on liquidity, supported by the Pearson correlation indicator, which yielded a value of 0.793 with a significance level of 0.000.
Keywords: Accounts receivable, liquidity, services sector.
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Copyright (c) 2025 Rusbell Ceyder Cerna Cueva, Ore Ramirez Alejandra
This work is licensed under a Creative Commons Attribution 4.0 International License.
