Citas bibligráficas
Castañeda, Y., Honores, L. (2025). Gestión de los activos corrientes y su incidencia en la rentabilidad de la empresa Cruzfarma J&L E.I.R.L, Trujillo, año 2023 [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/57051
Castañeda, Y., Honores, L. Gestión de los activos corrientes y su incidencia en la rentabilidad de la empresa Cruzfarma J&L E.I.R.L, Trujillo, año 2023 [Tesis]. PE: Universidad Privada Antenor Orrego; 2025. https://hdl.handle.net/20.500.12759/57051
@misc{renati/1339141,
title = "Gestión de los activos corrientes y su incidencia en la rentabilidad de la empresa Cruzfarma J&L E.I.R.L, Trujillo, año 2023",
author = "Honores Lavado, Lucero Soledad",
publisher = "Universidad Privada Antenor Orrego",
year = "2025"
}
The general objective of this study was to determine how the management of current assets affects the profitability of the company Cruzfarma J&L E.I.R.L, Trujillo, year 2023. The methodology used was non-experimental because there was no intervention or manipulation of the variables, that is in other words, the phenomenon is observed as it occurs in its natural context and it is cross-sectional because its purpose is to describe variables and analyze their incidence at a moment, in terms of its technique, it is correlational. The sample was made up of the statement of financial position, income statement and documents related to cash and cash equivalent, accounts receivable and inventories of the company Cruzfarma J&L EIRL, year 2023. The results indicated that the expenses were S/ 4,501,646, being higher than the income of S/ 4,380,543. The decrease in sales was largely due to social conflicts and climatic events, in addition liquidity was affected by poor management in purchases, granting of more loans with an average delinquency rate of 51.70%, which generated insolvency economic, causing the company Cruzfarma J&L EIRL to enter an operational restructuring process in the last quarter of 2023. In addition, economic and financial loss was generated, reaching an ROA of -14 and ROE of -68. To test the hypothesis, the Pearson parametric test was used where a significance = 0.000 (< 0.05) and a correlation coefficient = 0.999 could be determined, the null hypothesis was rejected and finally it was concluded that asset management currents significantly affects the profitability of the company
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