Bibliographic citations
González, Y., Vargas, L. (2016). Determinación del margen de utilidad por tipo de crédito en la empresa Caja Rural de Ahorro y Crédito Cajamarca S.A. - sede principal, para el año 2015 y primer semestre del año 2016 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/9975
González, Y., Vargas, L. Determinación del margen de utilidad por tipo de crédito en la empresa Caja Rural de Ahorro y Crédito Cajamarca S.A. - sede principal, para el año 2015 y primer semestre del año 2016 [Tesis]. PE: Universidad Privada del Norte; 2016. https://hdl.handle.net/11537/9975
@misc{renati/421063,
title = "Determinación del margen de utilidad por tipo de crédito en la empresa Caja Rural de Ahorro y Crédito Cajamarca S.A. - sede principal, para el año 2015 y primer semestre del año 2016",
author = "Vargas Vargas, Leidy Vanesa.",
publisher = "Universidad Privada del Norte",
year = "2016"
}
ABSTRACT This research entitled “Determinación del margen de utilidad por tipo de crédito en la empresa Caja Rural de Ahorro y Crédito Cajamarca S.A, sede principal, para el año 2015 y primer semestre del año 2016.”, discusses the profit margin that obtained by each type of credit. Income Statement (Year 2015 and first half of 2016) and the loan portfolio by type of loan, provided by the financial institution was used for this investigation; the first, facilitated the identification of cost concepts and classification into direct and indirect costs; while the second, allowed to be taken as the basis for the distribution and apportionment of direct labor costs, according placements credit analysts. On the other hand, indirect costs were treated as allocation bases for each item of expenditure, to then be distributed considering placements for each type of loan. The data used to prove our hypothesis are the result of visits to the same financial institution, reflected in our information gathering instruments, giving more relevance and objectivity to this research. In this thesis, we worked with the four types of credit offered by the financial institution; pequeña empresa, mediana empresa, microempresa y consumo no revolvente, of which the profit margin costs individually determined, as well. It was performed by accounting tool excel. The research results show that the importance of determining the profit margin by type of credit lies in making decisions that can be taken from the knowledge of this information; such as increase or decrease in lending rates, promoting more placements or take credit portfolio credit any specific, reduced costs and among others that enhance competitiveness; to ensure compliance with the profit expectations of shareholders. The results also serve as a source of information for future research work carried out on the subject.
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