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Angeles, J., Gonzalo, G. (2021). El factoring financiero para la obtención de liquidez en la empresa Paitan S. A. C. 2020 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/27501
Angeles, J., Gonzalo, G. El factoring financiero para la obtención de liquidez en la empresa Paitan S. A. C. 2020 [Tesis]. PE: Universidad Privada del Norte; 2021. https://hdl.handle.net/11537/27501
@misc{renati/416708,
title = "El factoring financiero para la obtención de liquidez en la empresa Paitan S. A. C. 2020",
author = "Gonzalo Gomero, Gabriel Almaqueo",
publisher = "Universidad Privada del Norte",
year = "2021"
}
Title: El factoring financiero para la obtención de liquidez en la empresa Paitan S. A. C. 2020
Advisor(s): Revilla Villacorta, Gladys Luz
Keywords: Factoring; Flujo de caja; Liquidez (Economía)
OCDE field: https://purl.org/pe-repo/ocde/ford#5.02.00
Issue Date: 29-May-2021
Institution: Universidad Privada del Norte
Abstract: El presente estudio tiene como objetivo analizar la aplicación del factoring y su incidencia en la liquidez de la empresa PAITAN SAC en el año 2020, se analizará el uso de este mecanismo financiero y se determinará su grado de influencia con la liquidez de la empresa.
La empresa presentaba un problema serio de liquidez debido a las no ventajosas políticas de crédito de cobranzas que generaban incumplimiento de pago de las obligaciones más próximas. Al realizar el estado de flujo de efectivo mostraba saldos negativos, por lo cual era muy necesario tomar medidas financieras inmediatamente. Ante ello y luego de la búsqueda de herramientas adecuadas para la empresa, se consideró al factoring como el medio más apropiado para la obtención de liquidez.
La investigación se desarrolla en base a la recolección y el análisis de la información obtenida de los cuestionarios, reportes del área de contabilidad, tesorería y finanzas, por ello tiene un enfoque cuantitativo de alcance descriptivo explicativo, la unidad de estudio es la empresa PAITAN SAC, con una muestra del total de 8 trabajadores de las áreas mencionadas.
The objective of this study is to analyze the application of factoring and its impact on the liquidity of the company PAITAN SAC in 2020, the use of this financial mechanism will be analyzed and its degree of influence with the liquidity of the company will be determined. The company had a serious liquidity problem due to the unfavorable credit collection policies that generated non-payment of the closest obligations. When making the cash flow statement it showed negative balances, for which it was very necessary to take financial measures immediately. Given this and after the search for suitable tools for the company, factoring was considered the most appropriate means to obtain liquidity. The research is developed based on the collection and analysis of the information obtained in the reports of the accounting, treasury and finance area, therefore it has a quantitative approach with an explanatory descriptive scope, the study unit is the company PAITAN SAC, with a sample of the total of 10 workers from the mentioned areas.
The objective of this study is to analyze the application of factoring and its impact on the liquidity of the company PAITAN SAC in 2020, the use of this financial mechanism will be analyzed and its degree of influence with the liquidity of the company will be determined. The company had a serious liquidity problem due to the unfavorable credit collection policies that generated non-payment of the closest obligations. When making the cash flow statement it showed negative balances, for which it was very necessary to take financial measures immediately. Given this and after the search for suitable tools for the company, factoring was considered the most appropriate means to obtain liquidity. The research is developed based on the collection and analysis of the information obtained in the reports of the accounting, treasury and finance area, therefore it has a quantitative approach with an explanatory descriptive scope, the study unit is the company PAITAN SAC, with a sample of the total of 10 workers from the mentioned areas.
Link to repository: https://hdl.handle.net/11537/27501
Discipline: Contabilidad y Finanzas
Grade or title grantor: Universidad Privada del Norte. Facultad de Negocios
Grade or title: Contador Público
Juror: Alvarado Yupanqui, Luis José; Oruna Rodríguez, Abel Marcial; Zegarra Arellano, Claudio Iván
Register date: 16-Aug-2021
This item is licensed under a Creative Commons License