Resumen

MORI PUMAJULCA, Georgina; GARDI MELGAREJO, Victoria  y  MORENO RODRIGUEZ, Rosa Ysabel. Analysis of liquidity in a land freight transport company. Oikos Polis [online]. 2021, vol.6, n.2, pp.3-29. ISSN 2521-960X.

Abstract The main objective of this study was to examine liquidity in a land freight transport company, reviewing in detail its current assets and liabilities, analyzing the items of great importance in the aforementioned sections, through the comments of the financial knowledge of liquidity and the interviews carried out with the reporting units. The research was developed with a qualitative approach, inquiring the opinions of the four workers of the cargo transport company, who were our reporting units directly linked to the problem through the interview technique and their respective guide, to inspect liquidity through financial reasons, a grounded analysis and the documentary study file were used, the case study method was also used, and triangulation was performed for data analysis. The results showed that the liquidity problem is directly related to the management of accounts receivable, and the problem that these presented to become cash for immediate use, for their availability in the payment of near-term commitments, as we can see in the study of financial liquidity ratios, which revealed that in the examined stages there was a permanent problem to protect short-term debts with their current assets, due to the delay and delay of repayments by users, which it had an impact on the free-use capital that had been consigned for the normal flow of the year

Palabras clave : Liquidity; accounts receivable; current assets; current liabilities; financial reasons.

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