Bibliographic citations
Acuña, S., Vargas, T. (2019). Incidencia del arrendamiento financiero en la rentabilidad de la empresa Huáscar Cargo Internacional S.A.C., Cajamarca, en el año 2018 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/21049
Acuña, S., Vargas, T. Incidencia del arrendamiento financiero en la rentabilidad de la empresa Huáscar Cargo Internacional S.A.C., Cajamarca, en el año 2018 [Tesis]. PE: Universidad Privada del Norte; 2019. https://hdl.handle.net/11537/21049
@misc{sunedu/3006057,
title = "Incidencia del arrendamiento financiero en la rentabilidad de la empresa Huáscar Cargo Internacional S.A.C., Cajamarca, en el año 2018",
author = "Vargas Barturén, Tania Rocío",
publisher = "Universidad Privada del Norte",
year = "2019"
}
The title of this research thesis is, incidence of the financial lease on the profitability of the Huáscar international cargo SAC, Cajamarca, in 2018. In the study, the company chooses the supplier and the good according to their needs and it asks the bank or leasing entity to buy it and leases it in installments to a term stipulated in a contract. The main objective of this thesis is "Analyze the incidence of financial leasing, on the profitability of the company Huáscar Cargo International S.A.C., Cajamarca, in the year 2018. The methodology used is based on the type of research, which for this study is non- experimental, transversal and correlational, since it implies the observation and collection of financial information in its natural condition and in a single moment or time, without being manipulated or intervened by some researcher. The independent variable, financial leasing, having an impact on the Financial Statements and the Income Statement, will also have an incidence on the dependent variable, which is Profitability, since the latter is measured through ratios, which relate to components taken from both financial statements. Likewise, the technique and data collection instruments used was the documentary analysis, expressed in observation cards, which helped us to process and test the hypothesis. At the end of the research work, optimal profitability ranges were obtained, that is, this financing mode was an excellent strategy since it allows us to know how and how much the company's economic and financial situation improved, providing a certain and reliable basis for the making present and future decisions.
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