Ventas a crédito y su incidencia en la liquidez de la empresa “Ferrolight”, de la ciudad de nueva Loja, provincia de Sucumbios, en el periodo 2019.

Abstract

This report aims to verify the sales to credits and their impact on the liquidity of the Ferrolight company during the year 2019, for which different types of research were used such as quantitative, qualitative and deductive, using an exploratory research; in addition to collecting information using research techniques such as direct observation, interview, surveys, and data analysis; which allowed to obtain timely information to achieve the objectives set as well as to give an important contribution after analyzing the financial information obtained from the Statements of Financial and Economic Situation corresponding to the year 2019 by applying the liquidity, solvency, indebtedness, sales turnover, portfolio turnover, net profitability in sales indexes; thus reflecting the lack of management in the recovery of accounts receivable, which affects the fulfillment of payments to suppliers, evidencing the lack of liquidity by not having the capacity to meet its obligations in the established time; these results will allow making the right decisions to optimize Ferrolight's liquidity and maintain the company's competitiveness.