Análisis financiero sobre la flexibilidad de créditos en la cuentas por cobrar de la empresa Regency año 2016.

Abstract

The commercial companies base their sales on the loans granted to their clients as a strategy to increase the commercialization of their products or services. To deliver a loan, companies must have a financial analysis to establish their flexibility, determining the terms, amounts, interest rate, so accounts receivable will have better control for their collection avoiding delays in their payment that could cause illiquidity in the company. For this reason it is important that companies have clear and defined credit policies to reduce the risks of customers entering into arrears situation that generates additional expenses for collection efforts becoming a problem that could be avoided if policies were available. defined credit The objective of this paper is to analyze the incidence of Accounts Receivable on the liquidity of the Regency Company in 2016. The methodology used was descriptive of the cross-sectional type applying the bibliographic technique. As a result, it was obtained that the credit policies that were wanted to be implemented to give greater flexibility to credit by the company are not adequate because they generate losses in their application to the detriment of the organization, and must change them to obtain better economic returns for the company entity.