Bibliographic citations
Huayhua, D., (2021). El proceso de las cuentas por cobrar y su impacto en la rentabilidad de las administradoras del Fondo de Pensiones en el Perú, año 2019 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/657515
Huayhua, D., El proceso de las cuentas por cobrar y su impacto en la rentabilidad de las administradoras del Fondo de Pensiones en el Perú, año 2019 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2021. http://hdl.handle.net/10757/657515
@misc{renati/397219,
title = "El proceso de las cuentas por cobrar y su impacto en la rentabilidad de las administradoras del Fondo de Pensiones en el Perú, año 2019",
author = "Huayhua Alarcón, Dionicia Carmen",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2021"
}
This research work is carried out with the purpose of determining if the Accounts Receivable have an impact on the profitability of the Pension Fund Administrators in Peru, year 2019. For this purpose, statistical information has been collected from the Private Pension System - SPP, which is published by the Superintendence of Banking, Insurance and AFP - SBS, as well as the Financial Statements of the administrator, which is published through the Superintendence of the Securities Market - SMV. This research work is composed of five chapters, which are detailed below: Chapter I, comprises the Theoretical Framework with definitions referring to the study variables, as well as the sources necessary to argue this research hypothesis. Chapter II, comprises the Research Plan where the general problem statement, the main objectives and the main and specific hypothesis are detailed. Chapter III, deals with the Research Methodology, and describes the qualitative and quantitative design approach, as well as the data collection instruments, such as interviews and surveys, conducted to a population of specialists and experts on the subject. Chapter IV, covers the Research Development, where the results of the interviews and surveys are shown, as well as the development of the case study is evaluated. Chapter V includes the Analysis of Results, or the interpretation of the results, as well as the evaluation of the proposed hypothesis, and finally complemented with the recommendations and conclusions.
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