Bibliographic citations
Príncipe, R., Yarlequé, C. (2022). El factoring y su contribución en la rentabilidad de la empresa Arlu Constructores y Consultores S.C.R.L. Piura, 2019 - 2020 [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/9509
Príncipe, R., Yarlequé, C. El factoring y su contribución en la rentabilidad de la empresa Arlu Constructores y Consultores S.C.R.L. Piura, 2019 - 2020 [Tesis]. PE: Universidad Privada Antenor Orrego; 2022. https://hdl.handle.net/20.500.12759/9509
@misc{renati/377774,
title = "El factoring y su contribución en la rentabilidad de la empresa Arlu Constructores y Consultores S.C.R.L. Piura, 2019 - 2020",
author = "Yarlequé Romero, Cristhian David",
publisher = "Universidad Privada Antenor Orrego",
year = "2022"
}
The objective of this research work was to determine to what extent the application of factoring contributes to the profitability of the company Arlu Constructores y Consultores S.C.R.L. Piura, 2019 - 2020. The methodology applied was of the pre experimental explanatory type, the contrastation design was observational. For the collection of information and its management, documentary analysis was used, so an analysis sheet was prepared to identify and section the financial statements to be worked on, such as the statement of financial position, income statement, notes to the financial statements as well as the sales made through Factoring. It was obtained as a result that the company, despite obtaining almost immediate liquidity by the assignment of its accounts receivable, was not properly prepared to adequately manage factoring, so that its profitability was slightly affected and did not increase positively; on the contrary, it was reduced. It is concluded that the application of factoring does not contribute significantly to the company, since in spite of receiving advances for the income originated from the endorsement of invoices, these were not properly reinvested, so there was a loss in the profitability ratios in the year 2020.
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