Citas bibligráficas
Sanchez, C., (2019). Instrumentos financieros para la adquisición de unidades vehiculares y su incidencia en la rentabilidad financiera de la empresa de transportes Ave Fénix S.A.C. [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/22466
Sanchez, C., Instrumentos financieros para la adquisición de unidades vehiculares y su incidencia en la rentabilidad financiera de la empresa de transportes Ave Fénix S.A.C. [Tesis]. PE: Universidad Privada del Norte; 2019. https://hdl.handle.net/11537/22466
@mastersthesis{renati/511646,
title = "Instrumentos financieros para la adquisición de unidades vehiculares y su incidencia en la rentabilidad financiera de la empresa de transportes Ave Fénix S.A.C.",
author = "Sanchez Pulce, Cesar Miguel",
publisher = "Universidad Privada del Norte",
year = "2019"
}
ABSTRACT The present investigation had as a general problem Which of the financial instruments for the acquisition of vehicle units has the greatest positive impact on the financial profitability of the Transport Company Ave Fénix SAC, Trujillo, 2019?, Posing the hypothesis: Financial Leasing has the highest positive impact on the financial profitability of the transport company Ave Fénix SAC, Trujillo, 2019, this hypothesis was confirmed after having developed this research with a non-experimental and longitudinal research design, for which it will be used as financial instruments, statements projected financial and financial ratios, which allowed measuring the incidence of financial instruments for the acquisition of vehicle units in the profitability of EMTRAFESA applied the financial lease and the SCANIA loan agreement to the years 2014-2018, for which it was obtained as a conclusion to the qu e the financial lease has a greater positive impact on the profitability of EMTRAFESA than the SCANIA loan agreement in S / 137,065.00 soles of accumulated financial profitability in the applied years 2014-2018 and an increase in the financial profitability of EMTRAFESA for the years 2014-2018 of S / 1´224,403.00 soles, which is based on the application of financial ratios to the financial statements and projected financial statements of EMTRAFESA for the years 2014-2018, so that the financial leasing had a better positive impact on the profitability of EMTRAFESA the first four years (2014-2017), while the SCANIA loan agreement only in the fifth year (2018), this is due to the cost of financing of the financial leasing applied to the years 2014-2017 is S / 266,123.00 soles, this being 43% lower than the financing cost of the SCANIA Loan Agreement applied to the years 2014-2017 which is S / 463,743.00 soles, in addition to the financial of lease or offers greater advantages than the SCANIA Loan Agreement such as: using the accelerated depreciation of the vehicle unit which allows to obtain a better net profit, the financial lease offers the lowest interest rate being 4.5% in soles versus 4.56% in US dollars of SCANIA and Financial Leasing offers to be able to agree on a fixed exchange rate in the disbursement of the operation and pay fixed installments in soles, mitigating the foreign exchange risk for which it is recommended that an EMTRAFESA be able to use financial leasing as financing alternative for the acquisition of vehicle units.
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