Estudio de las cuentas por cobrar y su efecto en la liquidez de O.V. Hotelera Machala S.A., periodo 2019-2020.

Abstract

The case analysis is based on the study of accounts receivable and the effect it produces on the liquidity of the company O.V. Hotelera in the years 2019-2020 in the city of Machala, in order to know the problem, for this reason it is necessary to identify those procedures in the monitoring of the customer portfolio to know if it has a correct liquidity index. The approach applied is quantitative/qualitative, the type of methodology used is descriptive-analytical, to obtain the data and information the instrument of an interview guide and files was used, having as a result that in that period the company had money to cover its obligations despite being a complicated year due to the pandemic of Covid-19, with respect to accounts receivable it was determined that it does have an effect on liquidity due to an incorrect management of collection policies that gave way to an overdue portfolio. Finally, the company made temporary investments that helped to maintain cash, in addition to receiving travelers coming from humanitarian flights that needed to comply with a Mandatory Preventive Isolation.