Bibliographic citations
Gil, J., Obando, A. (2022). Facturas negociables y su impacto financiero en las PYMEs del sector construcción en Lima Metropolitana, 2020 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/661369
Gil, J., Obando, A. Facturas negociables y su impacto financiero en las PYMEs del sector construcción en Lima Metropolitana, 2020 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2022. http://hdl.handle.net/10757/661369
@misc{renati/1293269,
title = "Facturas negociables y su impacto financiero en las PYMEs del sector construcción en Lima Metropolitana, 2020",
author = "Obando Jara, Abner",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2022"
}
During 2020, the global and national context affected the financial situation of companies in Metropolitan Lima. In turn, SMEs (Small and Medium-size Enterprise) in Peru have a low percentage of access to the financial system. Only 5% have access to the financial system and with high financing rates. Faced with this situation, companies have chosen to seek new forms of financing, which generate less costs compared to traditional financing instruments. Within these new forms of financing, factoring is found by suppliers as a way of obtaining short-term liquidity through the negotiation of invoices issued to clients. For this reason, the present investigation seeks to analyze the financial impacts of factoring in SMEs in the construction sector in Metropolitan Lima, 2020. Given this, a mixed research was applied since qualitative (in-depth interviews) and quantitative (surveys of company representatives) studies were carried out. In addition to this, with the data obtained from the quantitative study, statistical tests were developed to validate the hypotheses proposed. Finally, the conclusion of the study is that there are significant impacts due to factoring in SMEs in the construction sector in Metropolitan Lima, 2020. Factoring has an impact on liquidity, management, and leverage levels. While it was also possible to conclude that it can influence various accounts or financial statements based on the decisions made by a company with the main benefits obtained from factoring.
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