Impact of portfolio turnover levels on liquidity: A case study of a household appliance company.
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Abstract
This article is focused on the analysis of the financial ratios during the years 2018 and 2019 of Marcimex S.A., considered the largest home appliance trader in the country, with the purpose of establishing the variation that exists in the recovery of the portfolio from one year to another, in order to know if the current situation of the company is adequate. The research methodology developed is of inductive - deductive type by means of instruments such as direct observation, of longitudinal type where the results analyze reflect variation between the years 2018 - 2019; it is important to review its financial statements in order to verify the real and current situation of the company, applying the financial indexes: Liquidity, PortfolioTurnover and Leverage. It is possible to distinguish a significant percentage in the collection of accounts receivable in 2018, however, 2019 reflects a year with greater demand and variation of products. New strategies are proposed to provide encouraging results within the credit and collection area of this institution with the purpose of improving the client portfolio without affecting the commercial relationship.
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