Gestión de las cuentas por cobrar y su impacto en la liquidez y rentabilidad de la empresa Edificad S.A., 2022-2023.

Abstract

The investigation carried out on the management of accounts receivable in the company EDIFICAD S.A., and the impact on the liquidity and profitability of said company in the period 2022 -2023, where the problems that are related to a high concentration of accounts receivable could be identified, which has immobilized resources without immediately generating income, affecting cash flow, limiting investment capacity and exposing the company to financial risks. Concluding that, although the company does not have short-term liquidity problems, the lack of clear policies for both credit and collections, the slow turnover of accounts receivable and the dependence on the payment capacity of some clients generate uncertainty and minimize profitability. This study is carried out through a correlational and descriptive approach, where financial analysis is used which is based on liquidity indicators, collection management and profitability with portfolio recovery strategies, asset diversification and improvements in the collection system allowing to optimize the profitability and liquidity of EDIFICAD S.A.