Bibliographic citations
López, H., (2018). Relación de las cuentas por cobrar y la rentabilidad de una empresa comercial de abarrotes - Trujillo, 2017 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/13823
López, H., Relación de las cuentas por cobrar y la rentabilidad de una empresa comercial de abarrotes - Trujillo, 2017 [Tesis]. PE: Universidad Privada del Norte; 2018. https://hdl.handle.net/11537/13823
@misc{sunedu/4101498,
title = "Relación de las cuentas por cobrar y la rentabilidad de una empresa comercial de abarrotes - Trujillo, 2017",
author = "López Bocanegra, Henry",
publisher = "Universidad Privada del Norte",
year = "2018"
}
The present investigation is oriented in the accomplishment of a meticulous analysis of the management of a very important asset, called accounts receivable, being extracted from the information of the company Inversiones Corporativas del Norte S.A.C. during the years between 2011 and 2017. With the obtaining of the analysis of time, we proceeded to identify the various profitability indexes, so that finally the degree of correlation of the variables. The company in mention is dedicated to the commercialization of groceries to the retail and minor, being in the commercial zone bordering the market of supplies “La Hermelinda”. Currently the company is facing an environment of change, as its suppliers are in question to change their credit policies, reducing this period by more than 50%, which hurts the company, since its same policy is in force of credits. The study compiled and analyzed information from the Balance Sheet and the Profit and Loss Statement, emphasizing the evolution of sales and accounts receivable. Then, the ratios of accounts receivable and profitability, the values of accounts receivable, profits on sales, gross profit margin, profit margin in operations, profitability on equity, and the profitability on assets and with said data through the regression analysis for the relationship between the two variables. Finally, the results obtained show a significant positive, medium positive, medium positive, positive positive, significant positive correlation between the turnover of accounts receivable and the various profitability indicators, which are: Profitability over sales, Profit Margin Gross, Margin of Operating Profit, Return on Equity and Profitability on assets, respectively.
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