El presupuesto de pagos y su incidencia en la liquidez de las pymes comerciales.

Abstract

The interest of this work is given by the importance of SMEs in the economy of the countries in which they are located. However, due to poor management of their resources, in many cases, they close their operations within a few months of being established due to lack of liquidity. Therefore, the present research work aims to analyze how the preparation of the payment budget affects the liquidity of commercial SMEs. For this, a descriptive methodology is used because it uses the search for bibliographic information in scientific articles, added to a quantitative approach research with the resolution of a practical case in which the projected purchases of a semester and the collection percentage established between 10% and 60%. It is concluded that the budget for payments to suppliers affects the liquidity of a company because its preparation provides the necessary information on the cash it will require to settle its obligations in the short term.