Administración de cuentas por pagar y la rentabilidad de la empresa transporte del Litoral Portuario S.A. periodo 2022-2023.

Abstract

This research aims to analyze the relationship between accounts payable management and the financial indicators of a commercial company, using the financial statements from 2022 and 2023 as a reference. The study seeks to demonstrate how the efficient administration of these obligations’ influences liquidity and profitability key aspects for the sustainability of any organization. The methodology applied followed a qualitative-descriptive approach, supported by quantitative techniques, through the analysis of key financial ratios such as accounts payable turnover, average payment period, and return on equity. Additionally, an interview was conducted with the company’s accountant to better understand the internal operations of the finance department and the factors that influence decision-making. The results show significant improvements in certain indicators during the period analyzed, although weaknesses were also identified in the control and monitoring of financial obligations. This highlights the need to implement strategies such as process automation, strengthening internal policies, and continuous training of accounting personnel. It is concluded that proper management of accounts payable not only improves liquidity but also contributes to financial strengthening and timely decision-making within the company.