このアイテムの引用には次の識別子を使用してください:
https://hdl.handle.net/20.500.12394/8169
タイトル: | Working capital management and return on assets of manufacturing industry of Peru |
著者: | Ames Porras, Marianela Roxana Meza Quispe, Roberson Rojas Zacarias, Miguel Angel |
metadata.dc.contributor.advisor: | Vicente Ramos, Wagner Enoc |
キーワード: | Gestión de la producción Gestión de empresas Finanzas empresariales |
出版者: | Universidad Continental |
発行日: | 2020 |
metadata.dc.date.available: | 23-10月-2020 |
引用: | Ames, M., Meza, R., Rojas, M. (2020). Working capital management and return on assets of manufacturing industry of Peru. Tesis para optar el título profesional de Contador Público, Escuela Académico Profesional de Contabilidad, Universidad Continental, Huancayo, Perú. |
抄録: | 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. |
metadata.dc.relation: | http://www.sciedupress.com/journal/index.php/ijfr/article/view/16978 |
Extension: | p. 382-389 |
metadata.dc.rights.accessRights: | Acceso abierto |
metadata.dc.source: | Universidad Continental Repositorio Institucional - Continental |
出現コレクション: | Tesis |
このアイテムのファイル:
ファイル | 記述 | サイズ | フォーマット | |
---|---|---|---|---|
IV_FCE_310_TE_Ames_Meza_Rojas_2020.pdf | Ames Porras, Marianela Roxana ; Meza Quispe, Roberson ; Rojas Zacarias, Miguel Angel | 251.17 kB | Adobe PDF | 見る/開く |
このアイテムは次のライセンスが設定されています: クリエイティブ・コモンズ・ライセンス