Bibliographic citations
Maguiña, V., Cueva, I., Vargas, M. (2024). Impacto de las Fuentes de Financiamiento Externas en la Liquidez y Rentabilidad de dos Empresas Agroexportadoras ubicadas en la costa norte
del Perú, 2019-2022 [Trabajo de investigación, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/675867
Maguiña, V., Cueva, I., Vargas, M. Impacto de las Fuentes de Financiamiento Externas en la Liquidez y Rentabilidad de dos Empresas Agroexportadoras ubicadas en la costa norte
del Perú, 2019-2022 [Trabajo de investigación]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2024. http://hdl.handle.net/10757/675867
@mastersthesis{renati/724966,
title = "Impacto de las Fuentes de Financiamiento Externas en la Liquidez y Rentabilidad de dos Empresas Agroexportadoras ubicadas en la costa norte
del Perú, 2019-2022",
author = "Vargas Llamas, Marcos Antonio",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2024"
}
The present research aimed to determine the impact of external financing sources on the liquidity and profitability of two agro-export companies located on the northern coast of Peru, from 2019 to 2022. A mixed-method investigation was conducted involving 8 interviews and 31 surveys, addressing the dimensions of the independent variable, external financing sources: origin, amount, currency type, cost, destination, amortization conditions, and guarantees required by the financier; the dimensions of the dependent variable liquidity: current ratio, quick ratio, defensive interval, working capital, and accounts receivable liquidity; and the dimensions of the dependent variable profitability: gross, operating, and net profit margins, ROE, and ROA. Spearman's Rho coefficient was used to measure correlation in the surveys, with a significance level of α=5%, revealing a high positive correlation between external financing sources and liquidity variables and a moderate positive correlation between external financing sources and profitability variables. In the interviews, experts affirmed the impact of external financing sources on liquidity and profitability. An additional contribution was made by analyzing Chavín's financial statements from 2019 to 2022, demonstrating the impact of external financing sources on its liquidity and profitability; for the second company, public information is presented, showing sales and local financing sources. Consequently, agro-export companies should prioritize investment or working capital financing through external sources, where their proper evaluation will positively impact their liquidity and profitability.
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