Trend of accounts receivable and activity ratios in the private company, in the periods 2011 -2015

Abstract

The objective of this research is to determine to what extent the trend of accounts receivable explains the activity ratios in a commercial company and general services in the period 2011 to June 2015 and establish an estimate for the 2016 and 2017 periods. The level of study is descriptive and explanatory, longitudinal and retrospective. The study population is made up of the company’s client portfolio. According to the descriptive analysis, the frequency of recovery of accounts receivable and quarterly turnover was determined. Using the linear regression model (Anova), the variation of the quarterly rotation was explained from the rotation of accounts receivable, obtaining r =, 986 and r2 =, 973, allowing an estimate for the years 2016 and 2017. This shows that the company converts its accounts receivable into cash as days increase and collection times (6 to 12 times a year to a period of 60 to 30 days) decrease in each quarter (1.5 to 3 times per quarter) a period of 60 to 30 days). This indicates that the overdue collection of the overdue portfolio, as well as the collection with potential and high-risk problems, have decreased significantly. Therefore, the managerial capacity of the company is efficient to generate funds in an effective manner, administering appropriately the credits as a strategy, as well as the projected services rendered.