Management of trade credit and business liquidity in the fuel sector

Carolina Bertolotti-Segura F.; Sughey Calderón-Medrano Y.; Clotilde Ginés-Otárola H. · Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology (2026) · DOI: 10.18687/laccei2026.1.1.1770

Resumen

The fuel sector faces financial constraints associated with trade credit management, which is related to business liquidity. The objective of this study was to analyze the relationship between trade credit management and liquidity in companies in the fuel sector in the province of Nasca, Peru. A quantitative approach was used with a non-experimental, cross-sectional design and correlational scope. The population was made up of 30 administrative and accounting collaborators to whom a structured questionnaire with a 5-level Likert scale was applied. The reliability of the instrument was determined by Cronbach's alpha coefficient, obtaining acceptable internal consistency coefficients (α= 0.749). Since the data did not present normal distribution, Spearman's Rho coefficient was used to test the hypotheses. The results showed a positive and statistically significant relationship between trade credit management and business liquidity (Rho = 0.789; p < 0.001). It is concluded that adequate trade credit management is associated with better levels of business liquidity. This study provides relevant empirical evidence for financial decision-making in companies in the fuel sector.

Instituciones: Universidad Tecnológica del Perú