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https://hdl.handle.net/20.500.12394/8169
Título: | Working capital management and return on assets of manufacturing industry of Peru |
Autor(es): | Ames Porras, Marianela Roxana Meza Quispe, Roberson Rojas Zacarias, Miguel Angel |
Asesor: | Vicente Ramos, Wagner Enoc |
Palabras clave: | Gestión de la producción Gestión de empresas Finanzas empresariales |
Editorial: | Universidad Continental |
Fecha de publicación: | 2020 |
Fecha disponible: | 23-oct-2020 |
Cita bibliográfica: | 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. |
Resumen/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. |
Incluido en: | http://www.sciedupress.com/journal/index.php/ijfr/article/view/16978 |
Extensión: | p. 382-389 |
Acceso: | Acceso abierto |
Fuente: | Universidad Continental Repositorio Institucional - Continental |
Aparece en las colecciones: | Tesis |
Ficheros en este ítem:
Fichero | Descripción | Tamaño | Formato | |
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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 | Visualizar/Abrir |
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