Bibliographic citations
Narezo, R., Mamani, H. (2020). Control de las cuentas por cobrar y su influencia en la rentabilidad de la Institución Educativa Virgen Rosario - 2019 [Trabajo de investigación, Universidad Tecnológica del Perú]. https://hdl.handle.net/20.500.12867/3247
Narezo, R., Mamani, H. Control de las cuentas por cobrar y su influencia en la rentabilidad de la Institución Educativa Virgen Rosario - 2019 [Trabajo de investigación]. PE: Universidad Tecnológica del Perú; 2020. https://hdl.handle.net/20.500.12867/3247
@misc{renati/810763,
title = "Control de las cuentas por cobrar y su influencia en la rentabilidad de la Institución Educativa Virgen Rosario - 2019",
author = "Mamani Ramos, Henry Fredy",
publisher = "Universidad Tecnológica del Perú",
year = "2020"
}
The purpose of this research is to determine the extent to which control of accounts receivable influences the profitability of the company Virgen Del Rosario, Arequipa - 2019, the hypothesis was an inefficient control of accounts receivable generates a decrease in profitability from the 2017 period to the 2018 period. The sample was constituted by the accounts receivable, statement of financial position and the statement of comprehensive income of the company from January - December 2017 - 2018, the instruments are Ratios of accounts receivable, ratios of collection days, ratios of profitability, collection documents of the company. The investigation is of causal correlation, under a quantitative approach, the level is descriptive, the design is not experimental under the transversal method. The results showed that in the 2017 period there is an amount of accounts receivable of 14,000,000 soles and in the 2018 period an amount of accounts receivable of 23,200.00 soles, which gives as difference 9,200.00 soles (65%), in a compared, this information allows to identify that the accounts receivable have increased for the 2018 period, being the response to the minimum generation of profit for the 2018 period that shows a profit of 6,589.00 soles and for 2017 a profit of 6,572.00 soles, this information It shows that the amount in accounts receivable is directly influencing the profitability of the company.
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