Bibliographic citations
Dávila, L., Salazar, F. (2019). La incidencia del arrendamiento financiero en la rentabilidad de la empresa constructora Casme C&M SRL Cajamarca para el periodo 2017-2018 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/21050
Dávila, L., Salazar, F. La incidencia del arrendamiento financiero en la rentabilidad de la empresa constructora Casme C&M SRL Cajamarca para el periodo 2017-2018 [Tesis]. PE: Universidad Privada del Norte; 2019. https://hdl.handle.net/11537/21050
@misc{renati/522926,
title = "La incidencia del arrendamiento financiero en la rentabilidad de la empresa constructora Casme C&M SRL Cajamarca para el periodo 2017-2018",
author = "Salazar Infante, Flor Elita",
publisher = "Universidad Privada del Norte",
year = "2019"
}
The present research has as an objective to determine the impact of the Financial Lease on the Profitability of the Construction Company Casme C & M SRL of Cajamarca’s city, for the period 2017-2018, which is dedicated to the rental of heavy machinery, transport of road equipment, among others. The investigation arises because the company under study decided to adopt financial leasing as a financing system to acquire their equipment, but they are unaware of the advantages or benefits that the application of such financing can bring, limiting the decision to continue using it. The present thesis is of the applied type, and the simple non-experimental-transversal- correlational design was used. For the development of the study and to know the impact of financial leasing on the profitability within the company, the information was collected through data records, the different registers, accounting books and financial statements, obtaining valuable information for the study. With all the information collected, the profitability ratios were applied in the financial statements and a projection of cash flows in order to know how long the investment of the equipment will be recovered. After having developed the relevant aspects of profitability and financial leasing, it was obtained as results that the company for 2018 and 2017 was more profitable compared to 2016, since there was an increase in the following profitability ratios: The ROA, profitability on sales , asset rotation and ROE, so it is concluded that this means of financing is one of the most recommended so that different companies can acquire their equipment, taking advantage of all the advantages and giving due use to their assets, and so they can have a good return on the investment made.
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