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Ramírez, K., (2022). El estado de emergencia y su incidencia en la liquidez y rentabilidad de la empresa KONNOR CIA SAC– 2020 [Universidad Nacional de Trujillo]. https://hdl.handle.net/20.500.14414/16668
Ramírez, K., El estado de emergencia y su incidencia en la liquidez y rentabilidad de la empresa KONNOR CIA SAC– 2020 []. PE: Universidad Nacional de Trujillo; 2022. https://hdl.handle.net/20.500.14414/16668
@misc{renati/1045915,
title = "El estado de emergencia y su incidencia en la liquidez y rentabilidad de la empresa KONNOR CIA SAC– 2020",
author = "Ramírez Acuña, Katherin Laleshka",
publisher = "Universidad Nacional de Trujillo",
year = "2022"
}
Title: El estado de emergencia y su incidencia en la liquidez y rentabilidad de la empresa KONNOR CIA SAC– 2020
Authors(s): Ramírez Acuña, Katherin Laleshka
Advisor(s): Luján Chininín, Ruby Marilú
Keywords: Estado de emergencia; Liquidez; Rentabilidad; Covid-19
OCDE field: https://purl.org/pe-repo/ocde/ford#5.02.04
Issue Date: 2022
Institution: Universidad Nacional de Trujillo
Abstract: La presente investigación tiene como propósito, determinar la incidencia del Estado de Emergencia por el COVID-19, en la Liquidez y Rentabilidad de la Empresa KONNOR CIA SAC – 2020. El Gobierno en marzo 2020, fijó el estado de emergencia y suspensión de las actividades económicas, menos las de alimentación y servicios básicos, con cuarentenas y aislamiento social; por ello, el Estado de Emergencia incidió negativamente en la Liquidez y Rentabilidad de la empresa, en consecuencia, del acatamiento y suspensión de sus actividades presenciales. Se utilizó el método Deductivo, Descriptivo - Analítico, usados para diagnosticar el estado económico y financiero de la entidad antes y después del impacto del COVID-19, arribándose a la conclusión de que las consecuencias en acatar el estado de emergencia ante la presencia del Covid-19, si afectó los ingresos para el año 2020 de la empresa KONNOR CIA SAC. Por último, se pudo concluir que la suspensión y paralización de actividades, trajo como consecuencia, el endeudamiento en el pasivo no corriente, ello le permitió mantener el capital de trabajo de S/88,518, con una situación de su liquidez regular hacia buena, sin embargo, afectó a su rentabilidad obteniendo una baja utilidad neta del 0.04% para el año 2020.
ABSTRACT The purpose of this investigation is to determine the incidence of the State of Emergency due to COVID-19, in the Liquidity and Profitability of the Company KONNOR CIA SAC - 2020. In March 2020, the Government established a state of emergency and suspension of economic activities, except for food and basic services, with quarantines and social isolation; therefore, the State of Emergency had a negative impact on the Liquidity and Profitability of the company, as a result of the compliance and suspension of its face-to-face activities. The Deductive, Descriptive and Analytical method was used, used to diagnose the economic and financial status of the entity before and after the impact of COVID-19, reaching the conclusion that the consequences of abiding by the state of emergency in the presence of Covid -19, if it affected the income for the year 2020 of the company KONNOR CIA SAC. Finally, it was possible to conclude that the suspension and cessation of activities, brought as a consequence, the indebtedness in the non-current liabilities, this allowed it to maintain the working capital of S/88,518, with a situation of its regular liquidity towards good, without However, it affected its profitability, obtaining a low net profit of 0.03% for the year 2020.
ABSTRACT The purpose of this investigation is to determine the incidence of the State of Emergency due to COVID-19, in the Liquidity and Profitability of the Company KONNOR CIA SAC - 2020. In March 2020, the Government established a state of emergency and suspension of economic activities, except for food and basic services, with quarantines and social isolation; therefore, the State of Emergency had a negative impact on the Liquidity and Profitability of the company, as a result of the compliance and suspension of its face-to-face activities. The Deductive, Descriptive and Analytical method was used, used to diagnose the economic and financial status of the entity before and after the impact of COVID-19, reaching the conclusion that the consequences of abiding by the state of emergency in the presence of Covid -19, if it affected the income for the year 2020 of the company KONNOR CIA SAC. Finally, it was possible to conclude that the suspension and cessation of activities, brought as a consequence, the indebtedness in the non-current liabilities, this allowed it to maintain the working capital of S/88,518, with a situation of its regular liquidity towards good, without However, it affected its profitability, obtaining a low net profit of 0.03% for the year 2020.
Link to repository: https://hdl.handle.net/20.500.14414/16668
Discipline: Contabilidad y Finanzas
Grade or title grantor: Universidad Nacional de Trujillo. Facultad de Ciencias Económicas
Grade or title: Contador Público
Juror: Bocanegra Osorio, Santiago Néstor; Valiente Saldaña, Yoni Mateo; Mantilla Sevillano, Jorge Edwin
Register date: 13-Apr-2023
This item is licensed under a Creative Commons License