La morosidad de las cuentas por cobrar en una compañía de servicios-transporte y su incidencia en la liquidez durante el periodo 2019-2021 del cantón Daule.

Abstract

Objective: to analyze the delinquency of accounts receivable in a transport services company and its impact on liquidity during the 2019-2021 period in Daule canton. Methodology: The scope of the research work is descriptive and explanatory, where a description of the current situation will be made with the purpose of identifying the problem and looking for the solution where the best alternative strategies for the delinquency of the accounts receivable in a service-transport company and its impact on liquidity during the 2019- 2021 period of Daule canton, has a mixed-type investigation, since quantitative and qualitative approaches are integrated, the objective of presenting more complete information of the phenomenon to be studied. Data collection is carried out through two approaches, the first through the analysis of content related to the phenomenon to be studied, and the second through surveys and interviews with contractor service companies. Results: specifically, it can be seen that fixed costs remain within the company, without any control in the increase in sales, as well as the growth of accounts receivable, without these having an adequate collection rotation, directly bankrupt in financial sustainability Discussion: Within this problem that the company reflects due to the high delinquency of the portfolio and financial unsustainability, the company urgently needs to promote financial guidelines and strategies that lead to the progress of competitiveness and opportunity, seeking new clients that maintain a consistent ability to pay