Citas bibligráficas
Tejeda, A., Loayza, C., Leon, R. (2021). La utilización del leasing financiero y su influencia en la rentabilidad económica de la empresa Rivera Diésel S.A. en el año 2017-2018 [Universidad Peruana de las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/1574
Tejeda, A., Loayza, C., Leon, R. La utilización del leasing financiero y su influencia en la rentabilidad económica de la empresa Rivera Diésel S.A. en el año 2017-2018 []. PE: Universidad Peruana de las Américas; 2021. http://repositorio.ulasamericas.edu.pe/handle/upa/1574
@misc{sunedu/3337433,
title = "La utilización del leasing financiero y su influencia en la rentabilidad económica de la empresa Rivera Diésel S.A. en el año 2017-2018",
author = "Leon Ramos, Romelia",
publisher = "Universidad Peruana de las Américas",
year = "2021"
}
Companies tend to always seek to increase their profits for the benefit of their shareholders, for this it is important to offer new products, open new manufacturing and distribution centers, achieving this implies investing a large amount of monetary resources, in most cases companies do not have liquidity at the moment. To this end, entities called financial leasing companies have been created, which provide a solution to this problem by agreeing to buy the interested party. The financial lease also known as "financial leasing" is a contract born in the USA whereby the landlord agrees to grant the use or temporary enjoyment of a good to the lessee, the latter being obliged to pay a periodic income that covers the value original of the property, plus the financial charge and the additional expenses contemplated by the contract. The purpose of this research work is to demonstrate that the use of financial leasing optimizes the financial situation of the company Rivera Diesel S.A. using financial analysis tools such as horizontal and vertical analysis and financial ratios focused basically on the liquidity and profitability of the company.
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