Analizar la rotación de cartera de la empresa Euclides Palacios Importaciones Cia. Ltda. durante el periodo 2019 – 2021.

Abstract

The main approach of the present work was the analysis of the portfolio rotation before and a long of Covid 19 because the virus brought with it governmental measures of emergency such as; the prohibitions of exportation and importation like so the debt freeze, regulations which damaged the finances of the majority of companies and their accounts receivable specially the sales, which were the most affected and it is very important to analyze the portfolio rotation and its economic impact in the periods 2019-2021. The mothologogy used was an analysis of the case in which applied finances indicators using the following techniques: revision of financial states using the following techniques, revision of financial states through the use of nemotecniques toques and the processing dates for achieve with the proposed objectives. The results obtained in the average period of receivable were in the year 2019 of 167 days, in the year 2020 of 126 days and on the year 2021 of 226 days. By other hand it obtained a rotation of account receivable of 1.86 times in the 2019, in the 2020 of 1.86 times and in the 2021 of 1.62 times. For which it was concluded that the Covid 19 influenced in negative way in the payment of the clients to the company. However, in the 2021 the entity could decrease the percentage of increase given in the comparison of the two last periods. Anyway, it kept an inflation gap of 12,9% in this radio between 2020 and 2021, that it is to say that the pandemic continued affected this entry at the following year of its appearance.