Bibliographic citations
Vallejos, E., Pastor, J. (2024). Gestión de la información financiera y su incidencia en el acceso crediticio de las Mypes del sector transporte terrestre de carga, Santa Anita, 2022 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/673276
Vallejos, E., Pastor, J. Gestión de la información financiera y su incidencia en el acceso crediticio de las Mypes del sector transporte terrestre de carga, Santa Anita, 2022 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2024. http://hdl.handle.net/10757/673276
@misc{renati/416085,
title = "Gestión de la información financiera y su incidencia en el acceso crediticio de las Mypes del sector transporte terrestre de carga, Santa Anita, 2022",
author = "Pastor Luja, Jonathan Victor",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2024"
}
The most common problem for micro and small-sized enterprises is the lack of cash to invest, which worsened during the COVID-19 pandemic, due to social immobilization and the paralysis of economic activities. This situation is even worse if we consider that this is precisely the sector with the lowest participation in the total of credit granted by financial institutions. In this area, the road freight transportation sector has not been the exception, despite of requiring permanent investment. This research aims to determine how the management of financial information has an impact on the access to credit for small and medium-sized companies in the road freight transportation sector in the district of Santa Anita, 2022. For this purpose, a mixed-method approach was used, with a cross-sectional, non-experimental and non-participatory research design. Consequently, a survey and some interviews were applied to 30 representatives out of 32 companies in the sector. The instruments used were an in-depth interview with 3 experts and a questionnaire with 20 questions applied to the representatives of the companies. In addition, some previous studies related to the management of financial information and credit access were analyzed. As a result, it is possible to conclude that (1) indeed, the management of financial information has a significant impact on the access to credit for small and medium-sized companies in the road freight transportation sector in the district of Santa Anita, because financial institutions consider the reliability, detail and entirety of the accounting information when making a credit evaluation; (2) furthermore, the management of financial statements does not have a significant impact on the access to credit for these small and medium-sized companies, since it may permanently vary depending on the financial operations of the small and medium-sized company, so it is not a determining factor for the access to credit. In addition, it is concluded that (3) the management of financial statements has a significant impact on the access to credit of these small and medium-sized companies, because financial institutions are focused on determining the company's payment capacity, required to determine the risk of delinquency, which is essential for making an credit evaluation, considering even more that sales, cost of sales, among others, cannot be modified. Finally, that (4) the management of cash flow statements does not have a significant impact on the access to credit for these small and medium-sized companies, which is not frequently required for credit evaluation, but for the financing of large amounts and for seasonal sales. Consequently, the authors of this research, regardless of focusing their analysis on the district of Santa Anita, recommend that all small businessmen and entrepreneurs in the freight transportation sector consider financial planning as an important tool for the management of financial information, make an adequate valuation of assets so that they can be disclosed in detail in the financial statements, as well as differentiate personal debts from those of the company so that the accounts reflect the real economic situation of the company. In the same way, it is recommended to have information in a timely manner for credit access, since it avoids delays in credit approval. Detailed, timely and reliable information will allow users, the owner or management of the company to make better investment and financial decisions, knowing the real situation of the organization. It is also important to analyze all financial statements as a measure of control and confirmation, as well as to count on the services of specialist accountants. Finally, it is recommended that other researchers complement the research, taking into consideration the qualitative evaluation made by financial institutions of small and medium-sized companies.
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