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Repositorio Institucional Continental

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dc.contributor.advisorVicente Ramos, Wagner Enoces_ES
dc.contributor.authorAmes Porras, Marianela Roxana-
dc.contributor.authorMeza Quispe, Roberson-
dc.contributor.authorRojas Zacarias, Miguel Angel-
dc.identifier.citationAmes, 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.es_ES
dc.description.abstractThis 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.es_ES
dc.format.extentp. 382-389es_ES
dc.publisherUniversidad Continentales_ES
dc.sourceUniversidad Continentales_ES
dc.sourceRepositorio Institucional - Continentales_ES
dc.subjectGestión de la producciónes_ES
dc.subjectGestión de empresases_ES
dc.subjectFinanzas empresarialeses_ES
dc.titleWorking capital management and return on assets of manufacturing industry of Perues_ES
dc.rights.licenseAttribution 4.0 International (CC BY 4.0)es_ES
dc.rights.accessRightsAcceso abiertoes_ES
dc.publisher.countryPEes_ES Públicoes_ES Continental. Facultad de Ciencias de la Empresa.es_ES presencial regulares_ES
dc.identifier.journalInternational Journal of Financial Researches_ES
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