The present research work proposes that the collection policies affect the liquidity of the company La Tienda de Comercial Vásquez EIRL, year 2020 as a hypothesis that the collection policies positively affect the liquidity of the company La Tienda de Comercial Vásquez EIRL year 2020. Likewise As a general objective, to describe the incidence of collection policies on the liquidity of the company La Tienda de Comercial Vásquez EIRL in 2020, there are three specific objectives, which are: Establish the collection process and the collection policies of the company La Comercial Vásquez EIRL Store, Determine the liquidity level of the company La Tienda de Comercial Vásquez EIRL and Analyze the credit and collection policies in order to optimize the liquidity of the company La Tienda de Comercial Vásquez EIRL. Methodologically, the present investigation is of descriptive and non-experim...