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Repositorio Institucional Continental


Please use this identifier to cite or link to this item: https://hdl.handle.net/20.500.12394/8169
Title: Working capital management and return on assets of manufacturing industry of Peru
Authors: Ames Porras, Marianela Roxana
Meza Quispe, Roberson
Rojas Zacarias, Miguel Angel
Adviser: Vicente Ramos, Wagner Enoc
Keywords: Gestión de la producción
Gestión de empresas
Finanzas empresariales
Publisher: Universidad Continental
Issue Date: 23-Sep-2020
Date available: 23-Oct-2020
Creation date: 2020
Bibliographic citation: Ames, M., Meza, R., Rojas, M. (2020). Working capital management and return on assets of manufacturing industry of Peru. Artículo de Investigación para optar el título profesional de Contador Público, Escuela Académico Profesional de Contabilidad, Universidad Continental, Huancayo, Perú.
Abstract: This article contributes to the increase in knowledge and existing theory about the administration of working capital and its relation to profitability. Using a sample of 23 companies listed on the Lima stock exchange during the period 2009-2018. There is a negative relationship between profitability (ROA) and the average inventory period (PPI), in the same way a negative relationship between profitability and the average collection period (PPC), finally a positive relationship between profitability and the period average payment (PPP). It is concluded that a company of the industrial sector in Peru, manages to be more efficient, effective and competitive insofar as it improves the management of working capital, which is achieved if it achieves effective management of financial resources, an equitable policy of Customer credit, proper inventory management and proper management of supplier leverage and short term.
Included in: http://www.sciedupress.com/journal/index.php/ijfr/article/view/16978
metadata.dc.format.extent: p. 382-389
Access: Acceso abierto
Source: Universidad Continental
Repositorio Institucional - Continental
Appears in Collections:Artículos Científicos

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