Gestión financiera de las cuentas por cobrar y su impacto en la liquidez de la comercializadora Lifamed C.A. año 2020.

Abstract

The main purpose of this work is to develop a case analysis regarding the financial management of accounts receivable and its impact on the liquidity of the trading company LIFAMED C.A. through the application of financial indicators. In such a way that it manages to reduce the overdue portfolio and improve the credit control procedures. For the elaboration and achievement of the objectives established in this work, a thorough research was applied in different databases, where relevant information was collected from scientific journals related to the object of study. Financial tools are of vital importance for an entity. In this case, they will be applied to the commercialization company LIFAMED C.A., dedicated to the distribution of medical supplies of excellent quality in the city of Machala, province of El Oro, to obtain relevant data from the analysis of the statement of financial position and income statement, which are the main financial resources that will allow the entity to make appropriate decisions.