Palabras clave
Modelo Altman Z-Score
gestión del riesgo
cuentas por cobrar
gestión financiera
Cómo citar
Resumen
En la presente investigación se examina el impacto de las cuentas por cobrar en la insolvencia financiera en las empresas del sector industrial colombiano, durante el período 2018-2022. Para cumplir el objetivo del estudio, se efectuó la investigación desde un enfoque cuantitativo de tipo correlacional. La metodología aplicada incluye análisis estadísticos para evaluar la dispersión de las observaciones y la correlación entre las variables, lo que proporciona una visión profunda de la gestión financiera. Los resultados indican que, en promedio, las empresas del sector industrial tienen una baja probabilidad de insolvencia, lo cual es positivo. Sin embargo, el aumento de la desviación estándar y altos valores del coeficiente de variación a lo largo del tiempo sugieren una creciente divergencia en la salud financiera de la industria colombiana. La principal recomendación apunta a que una gestión efectiva de las cuentas por cobrar mitiga el riesgo de insolvencia; no obstante, esto se debe complementar con buenas prácticas contables y una evaluación regular de la solvencia de los clientes para mejorar la liquidez.
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Derechos de autor 2025 Andrés Caicedo Carrero, Daniel Isaac Roque, Wilmar Arnulfo Bravo Murillo