Financial processes have been very helpful when evaluating the capital of a company, based on this, why is it necessary? Well, this depends on whether a company can remain standing, since the liquidity of a company is what helps to pay the debts that it has, either to make short and long-term payments, it is then that with this in mind, we can take action plans in case their index is low, in order to meet the appropriate conditions for the company to be sustainable with its payments and profits, so that in the end they can give a good image and I will be able to persevere in the market. This investigation will help us to determine whether the current liquidity applied to the J & J & M collection center, during the 2019-2020 period, has been feasible or not, if it is, to be able to recommend that the process be maintained at that rate or otherwise, recommend considering another strategy to solve this.Financial processes have been very helpful when evaluating the capital of a company, based on this, why is it necessary? Well, this depends on whether a company can remain standing, since the liquidity of a company is what helps to pay the debts that it has, either to make short and long-term payments, it is then that with this in mind, we can take action plans in case their index is low, in order to meet the appropriate conditions for the company to be sustainable with its payments and profits, so that in the end they can give a good image and I will be able to persevere in the market. This investigation will help us to determine whether the current liquidity applied to the J & J & M collection center, during the 2019-2020 period, has been feasible or not, if it is, to be able to recommend that the process be maintained at that rate or otherwise, recommend considering another strategy to solve this.Los procesos financieros han sido de mucha ayuda a la hora de evaluar el capital de una empresa, basándonos en esto ¿Por qué es necesario? Pues de esto depende de que una empresa se pueda mantener en pie, ya que la liquidez de una empresa es la que ayuda a pagar las deudas que tiene la misma, ya sea para realizar pagos a corto y largo plazo, es entonces que con esto en mente, podemos tomar planes de acción en caso de que el índice de los mismos sea bajo, para poder cumplir con las condiciones adecuadas para que la empresa sea sostenible con sus pagos y ganancias, de manera que al final puedan dar una buena imagen y podre perseverar en el mercado. Esta investigación nos ayudará a determinar si la liquidez corriente aplicada al centro de acopio J&J&M, durante el período 2019-2020, ha sido factible o no, en caso de serlo, poder recomendar que el proceso se mantenga a dicho ritmo o en caso contrario, recomendar plantearse otra estrategia para resolver esto.