Análisis de la liquidez y la toma de decisiones en la Empresa Comercial Industrial Selva de la ciudad de Iquitos, periodo 2019

• Autor: Bocanegra Pinedo, Roberto Manaces
• Formato: tesis de grado
• Fecha de Publicación: 2023
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/10077
• Enlace del recurso: https://hdl.handle.net/20.500.12737/10077
• Nivel de acceso: acceso abierto
• Materia: Toma de decisiones; Liquidez; Empresas comerciales; Empresas industriales; https://purl.org/pe-repo/ocde/ford#5.02.04

The main objective of the research was to determine how the analysis of liquidity influences the decision-making of the Comercial Industrial Selva company, in the city of Iquitos, period 2019, with a quantitative research of non-experimental design and type of analysis transactional design; Regarding the population and shows the study made up of the financial statements of the business units and 30 workers from different areas, it was concluded that the company has the ability to pay; since, for each sun of debt, you will have S / 2.29 soles to meet your obligations; Likewise, in the calculation made of the acid test ratio, it was obtained that the company has liquid resources to cover its short-term obligations without the need to sell its merchandise, however, with the calculation made of the defensive test ratio, it is shown that the company does not have sufficient liquidity to meet short-term obligations, since liabilities are high compared to the cash available; while in the calculation of the working capital ratio it was obtained that the company has S/ 8,188,166.89 soles to operate in the line of business, after having paid its short-term debts, it was also determined that the liquidity analysis positively influences the decision-making of the Comercial Industrial Selva company, in the city of Iquitos, period 2019.