Resumo

VASQUEZ, Carlos; TERRY, Otto; HUAMAN, Marylin  e  CERNA, Carlo. Liquidity and accounts receivable ratios: Comparative analysis of companies in the dairy sector trading in the bolsa de valores de Lima. Vis. futuro [online]. 2021, vol.25, n.2. ISSN 1668-8708.  http://dx.doi.org/https://doi.org/10.36995/j.visiondefuturo.2021.25.02R.006.es.

The purpose of the study was to analyze accounts receivable and liquidity in dairy sector companies listed on the BVL; The methodology used was descriptive - comparative, of a non-experimental design with a cross section. The technique that was used was the documentary analysis and the analysis sheet was used as an instrument; On the other hand, the non-probabilistic sample consisted of 20 annual financial statements, in turn made up of two companies in the dairy sector from 2015 to 2019; On this basis, the financial comparison indicators were calculated. The results determined that the company Leche Gloria SA, managed to obtain a better collection sufficiency due to the speed in the recovery of its loans granted, while Laive SA was slow to recover the cash from the sales made; Regarding liquidity, the two companies had good payment capacity to meet their obligations and short-term debts, exceeding the estimated range. It was concluded that by having good collection standards, companies obtain considerable liquidity to make the corresponding payments and avoid production stagnation according to economic activity.

Palavras-chave : Accounts Receivable; Liquidity; Financial ratios.