Efeitos do factoring sobre a liquidez de uma empresa de comércio de plásticos no Distrito de Tarapoto
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Data de Publicação: | 2022 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | spa |
Título da fonte: | Sapienza (Curitiba) |
Texto Completo: | https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/233 |
Resumo: | The general objective of the study has been to determine the effect of factoring on the liquidity of a commercial plastics company in the District of Tarapoto. Applied research, descriptive scope, non-experimental design - cross-sectional. The sample consisted of a plastics trading company, whose instruments applied were the interview guide and the registration form. The results were: Factoring is made up of its credit management activities (Analysis of the modality, credit sales and accounts receivable), financial debt (debt capacity, rates and commissions). The organization has had an annual negotiation of S / 450,000 minus the factoring that amounts to 15% S / 67,500 with a monthly rate of 7.5% and administrative expenses for banking S / 10,000, finally, it received the accumulated amount of S / 382,500. The liquidity analysis showed a working capital of -S / 34,857.61 (negative), general liquidity for 0.93, acid test for 0.60, defensive test for 0.05. Conclusion: The effect of factoring on liquidity is significant, because, if the company had not used this, current liquidity would have shown a decrease of 0.33 cents, likewise in the acid test it would have shown a decrease of 0.14 cents. |
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Efeitos do factoring sobre a liquidez de uma empresa de comércio de plásticos no Distrito de TarapotoEfectos del factoring en la liquidez de una empresa comercial de plásticos del Distrito de TarapotoEffects of factoring on the liquidity of a plastics trading company in the District of TarapotoFactoring, liquidity, ratios.Factoring, liquidez, índicesFactoring, liquidez, ratios.The general objective of the study has been to determine the effect of factoring on the liquidity of a commercial plastics company in the District of Tarapoto. Applied research, descriptive scope, non-experimental design - cross-sectional. The sample consisted of a plastics trading company, whose instruments applied were the interview guide and the registration form. The results were: Factoring is made up of its credit management activities (Analysis of the modality, credit sales and accounts receivable), financial debt (debt capacity, rates and commissions). The organization has had an annual negotiation of S / 450,000 minus the factoring that amounts to 15% S / 67,500 with a monthly rate of 7.5% and administrative expenses for banking S / 10,000, finally, it received the accumulated amount of S / 382,500. The liquidity analysis showed a working capital of -S / 34,857.61 (negative), general liquidity for 0.93, acid test for 0.60, defensive test for 0.05. Conclusion: The effect of factoring on liquidity is significant, because, if the company had not used this, current liquidity would have shown a decrease of 0.33 cents, likewise in the acid test it would have shown a decrease of 0.14 cents.La presente investigación buscó determinar el efecto del factoring en la liquidez de una empresa comercial de plásticos del Distrito de Tarapoto, se consideró una investigación de tipo aplicada, alcance descriptivo, diseño no experimental - transversal. La muestra estuvo integrada por una empresa comercial de plásticos, cuyos instrumentos aplicados fueron la guía de entrevista y la ficha de registro. Los resultados fueron: El factoring se constituye de sus actividades gestión de créditos (Análisis de la modalidad, ventas a crédito y cuentas por cobrar), endeudamiento financiero (capacidad de endeudamiento, tasas y comisiones). La organización ha tenido una negociación anual de S/ 450,000 menos el factoraje que asciende al 15% S/ 67,500 con una tasa mensual de 7.5% y Gastos administrativos por banca S/ 10,000 por último, recibió el monto acumulado de S/ 382,500. El análisis de la liquidez arrojó un capital de trabajo de -S/ 34,857.61 (negativo), liquidez general por 0.93, prueba ácida por 0.60, prueba defensiva por 0.05. Conclusión: El efecto del factoring en la liquidez, es significativo, pues, si la empresa no habría hecho uso este, la liquidez corriente habría mostrado una disminución de 0.33 céntimos, así mismo en la prueba ácida habría mostrado una disminución de 0.14 céntimos.A presente investigação procurou determinar o efeito do factoring na liquidez de uma empresa comercial de plásticos no Distrito de Tarapoto, foi considerada um tipo de investigação aplicada, de âmbito descritivo, não-experimental - desenho transversal. A amostra consistiu numa empresa comercial de plásticos, e os instrumentos utilizados foram o guia de entrevista e o formulário de registo. Os resultados foram: Factoring é constituído pelas suas actividades de gestão de crédito (análise da modalidade, vendas de crédito e contas a receber), endividamento financeiro (capacidade de endividamento, taxas e comissões). A organização teve uma negociação anual de S/ 450.000 menos factoring que ascende a 15% S/ 67.500 com uma taxa mensal de 7,5% e despesas administrativas para S/ 10.000 finalmente, recebeu o montante acumulado de S/ 382.500. A análise de liquidez mostrou um capital de exploração de -S/ 34.857,61 (negativo), liquidez geral por 0,93, teste ácido por 0,60, teste defensivo por 0,05. Conclusão: O efeito do factoring na liquidez é significativo, porque se a empresa não tivesse feito uso dela, a liquidez actual teria mostrado uma diminuição de 0,33 cêntimos, do mesmo modo no teste ácido teria mostrado uma diminuição de 0,14 cêntimos.Sapienza Grupo Editorial2022-02-14info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/23310.51798/sijis.v3i1.233Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 No. 1 (2022): Interdisciplinary studies and essays: Free subject; 284-297Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 Núm. 1 (2022): Estudios y ensayos interdisciplinarios: Temática libre; 284-297Sapienza: International Journal of Interdisciplinary Studies; v. 3 n. 1 (2022): Estudos e ensaios interdisciplinares: Tema livre; 284-2972675-978010.51798/sijis.v3i1reponame:Sapienza (Curitiba)instname:Sapienza Grupo Editorialinstacron:SAPIENZAspahttps://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/233/109Copyright (c) 2022 Viviana Shupingahua Tapullima , Rut Ester Tello Córdova, Avelino Villafuerte de la Cruz, Segundo Eloy Soto Abantohttps://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessShupingahua Tapullima , VivianaTello Córdova, Rut Ester Villafuerte de la Cruz, AvelinoSoto Abanto, Segundo Eloy2022-12-26T21:31:43Zoai:ojs2.journals.sapienzaeditorial.com:article/233Revistahttps://journals.sapienzaeditorial.com/index.php/SIJISPRIhttps://journals.sapienzaeditorial.com/index.php/SIJIS/oaieditor@sapienzaeditorial.com2675-97802675-9780opendoar:2023-01-12T16:42:51.985794Sapienza (Curitiba) - Sapienza Grupo Editorialfalse |
dc.title.none.fl_str_mv |
Efeitos do factoring sobre a liquidez de uma empresa de comércio de plásticos no Distrito de Tarapoto Efectos del factoring en la liquidez de una empresa comercial de plásticos del Distrito de Tarapoto Effects of factoring on the liquidity of a plastics trading company in the District of Tarapoto |
title |
Efeitos do factoring sobre a liquidez de uma empresa de comércio de plásticos no Distrito de Tarapoto |
spellingShingle |
Efeitos do factoring sobre a liquidez de uma empresa de comércio de plásticos no Distrito de Tarapoto Shupingahua Tapullima , Viviana Factoring, liquidity, ratios. Factoring, liquidez, índices Factoring, liquidez, ratios. |
title_short |
Efeitos do factoring sobre a liquidez de uma empresa de comércio de plásticos no Distrito de Tarapoto |
title_full |
Efeitos do factoring sobre a liquidez de uma empresa de comércio de plásticos no Distrito de Tarapoto |
title_fullStr |
Efeitos do factoring sobre a liquidez de uma empresa de comércio de plásticos no Distrito de Tarapoto |
title_full_unstemmed |
Efeitos do factoring sobre a liquidez de uma empresa de comércio de plásticos no Distrito de Tarapoto |
title_sort |
Efeitos do factoring sobre a liquidez de uma empresa de comércio de plásticos no Distrito de Tarapoto |
author |
Shupingahua Tapullima , Viviana |
author_facet |
Shupingahua Tapullima , Viviana Tello Córdova, Rut Ester Villafuerte de la Cruz, Avelino Soto Abanto, Segundo Eloy |
author_role |
author |
author2 |
Tello Córdova, Rut Ester Villafuerte de la Cruz, Avelino Soto Abanto, Segundo Eloy |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Shupingahua Tapullima , Viviana Tello Córdova, Rut Ester Villafuerte de la Cruz, Avelino Soto Abanto, Segundo Eloy |
dc.subject.por.fl_str_mv |
Factoring, liquidity, ratios. Factoring, liquidez, índices Factoring, liquidez, ratios. |
topic |
Factoring, liquidity, ratios. Factoring, liquidez, índices Factoring, liquidez, ratios. |
description |
The general objective of the study has been to determine the effect of factoring on the liquidity of a commercial plastics company in the District of Tarapoto. Applied research, descriptive scope, non-experimental design - cross-sectional. The sample consisted of a plastics trading company, whose instruments applied were the interview guide and the registration form. The results were: Factoring is made up of its credit management activities (Analysis of the modality, credit sales and accounts receivable), financial debt (debt capacity, rates and commissions). The organization has had an annual negotiation of S / 450,000 minus the factoring that amounts to 15% S / 67,500 with a monthly rate of 7.5% and administrative expenses for banking S / 10,000, finally, it received the accumulated amount of S / 382,500. The liquidity analysis showed a working capital of -S / 34,857.61 (negative), general liquidity for 0.93, acid test for 0.60, defensive test for 0.05. Conclusion: The effect of factoring on liquidity is significant, because, if the company had not used this, current liquidity would have shown a decrease of 0.33 cents, likewise in the acid test it would have shown a decrease of 0.14 cents. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-02-14 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/233 10.51798/sijis.v3i1.233 |
url |
https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/233 |
identifier_str_mv |
10.51798/sijis.v3i1.233 |
dc.language.iso.fl_str_mv |
spa |
language |
spa |
dc.relation.none.fl_str_mv |
https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/233/109 |
dc.rights.driver.fl_str_mv |
https://creativecommons.org/licenses/by-nc-nd/4.0 info:eu-repo/semantics/openAccess |
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https://creativecommons.org/licenses/by-nc-nd/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Sapienza Grupo Editorial |
publisher.none.fl_str_mv |
Sapienza Grupo Editorial |
dc.source.none.fl_str_mv |
Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 No. 1 (2022): Interdisciplinary studies and essays: Free subject; 284-297 Sapienza: International Journal of Interdisciplinary Studies; Vol. 3 Núm. 1 (2022): Estudios y ensayos interdisciplinarios: Temática libre; 284-297 Sapienza: International Journal of Interdisciplinary Studies; v. 3 n. 1 (2022): Estudos e ensaios interdisciplinares: Tema livre; 284-297 2675-9780 10.51798/sijis.v3i1 reponame:Sapienza (Curitiba) instname:Sapienza Grupo Editorial instacron:SAPIENZA |
instname_str |
Sapienza Grupo Editorial |
instacron_str |
SAPIENZA |
institution |
SAPIENZA |
reponame_str |
Sapienza (Curitiba) |
collection |
Sapienza (Curitiba) |
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Sapienza (Curitiba) - Sapienza Grupo Editorial |
repository.mail.fl_str_mv |
editor@sapienzaeditorial.com |
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1797051607670587392 |