Análisis de las cuentas y documentos por pagar y cuentas y documentos por cobrar en la bananera “La Jaramillo” y su impacto en la liquidez.

Abstract

The purpose of this research work was to analyze the accounts and documents receivable and payable in the banana company "La Jaramillo" and their impact on liquidity. The technique used for our investigative work form the strategies or tactics to make a correct processing of information, the same that are field techniques and data analysis, in such a way that it will be more feasible to obtain results and as an instrument the interview, a documentary analysis and also direct observation, on the other hand, the design of this case analysis will be a non-experimental research because it is characterized to observe and study the subjects in their daily environment. It should be noted that the entity does not comply with clear procedures, that is to say that the poor management of accounts receivable has generated a lack of liquidity in the banana company, which leads to invalidity of payment with respect to its obligations. Finally, the results determined that the banana company "La Jaramillo" does not have a good liquidity, due to the fact that its most liquid resources are not able to cover its short-term debts, in the same way, this failure can be explained and evidenced by the increase of its overdue portfolio.