Bibliographic citations
Rodríguez, N., Ccori, L. (2017). Rentabilidad financiera por tipo de producto crediticio utilizado por las micro y pequeñas empresas agroveterinarias de la provincia de Urubamba - Cusco, año 2016. [Tesis, Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/1706
Rodríguez, N., Ccori, L. Rentabilidad financiera por tipo de producto crediticio utilizado por las micro y pequeñas empresas agroveterinarias de la provincia de Urubamba - Cusco, año 2016. [Tesis]. : Universidad Andina del Cusco; 2017. https://hdl.handle.net/20.500.12557/1706
@misc{renati/18731,
title = "Rentabilidad financiera por tipo de producto crediticio utilizado por las micro y pequeñas empresas agroveterinarias de la provincia de Urubamba - Cusco, año 2016.",
author = "Ccori Chumbisuca, Luisa",
publisher = "Universidad Andina del Cusco",
year = "2017"
}
At present, micro and small companies represent a sector of vital importance within the productive structure of Peru, so that micro-enterprises represent 95.9% of the total national establishments, a percentage that increases to 97.9% if you add small companies. Within the micro and small companies, there are agroveterinary, whose purpose is to provide assistance services in agriculture and livestock in a province strategically located within the Sacred Valley of the Incas. On the other hand, in the province of Urubamba has eight micro and small companies dedicated to agricultural and livestock assistance. The agroveterinarians have the opportunity to grow and develop their activities efficiently and profitably making use and benefit of the economic factor serving as an intermediary financial institutions such as banks, municipal savings banks, rural savings banks, cooperatives, etc .; among them, those who have opened their agencies in order to attend to this type of activity, but agroveterinaries do not have tools that allow them to determine the amount of financing and its consequence in profitability, leaving the Credit Analysts proposals based on the subjective need of a micro entrepreneur. The general objective is to describe the financial profitability presented by the type of credit product micro and small agroveterinary companies of the province of Urubamba - Cusco, 2016. In the theoretical framework, the variable financial profitability, the credit product and its legal base are described. Basic research has been applied, the research approach is quantitative, the design is non-experimental and the scope is descriptive. The population is made up of eight micro and small agroveterinary companies of the province of Urubamba, selecting as sample in a non-probabilistic way three of them; it was applied as techniques to the documentary analysis and survey; and as instruments data sheet and questionnaire. It is concluded that the financial profitability of micro and small agroveterinary companies in the province of Urubamba are for: - The agroveterinary “Serviagro“ has a financial return of 12%; - Agro-veterinary “Agroterra Urubamba“ obtained a financial return of 33% and; - The agro-veterinary “Productos Veterinarios“ achieved a financial return of 33%. The financial profitability shown in the above items can be seen in Table 22. When obtaining financing, not only financial returns are being generated, but also the tax shield that is the most important since less income tax is paid. It is recommended that financial institutions should consider within their transparency policies information regarding the benefits of credit products in financial profitability. In addition, the agroveterinaries use accounting-financial advisors to perform financial analysis of the debt and profitability in order to avoid having contingencies that harm their business, the accounting advice will allow the use of profitability indicators such as measuring the degree of financial leverage and the impact of the shield tax on the income tax that are tools that will help them to make indebtedness decisions in front of financial institutions.
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