Bibliographic citations
Gutierrez, K., Reyes, A. (2019). La gestión de créditos y cobranzas, y su relación con la rentabilidad de la empresa C.A. Loayza SRL, distrito de Moche Trujillo 2012-2017 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/14712
Gutierrez, K., Reyes, A. La gestión de créditos y cobranzas, y su relación con la rentabilidad de la empresa C.A. Loayza SRL, distrito de Moche Trujillo 2012-2017 [Tesis]. PE: Universidad Privada del Norte; 2019. https://hdl.handle.net/11537/14712
@misc{sunedu/4105855,
title = "La gestión de créditos y cobranzas, y su relación con la rentabilidad de la empresa C.A. Loayza SRL, distrito de Moche Trujillo 2012-2017",
author = "Reyes Tantaquispe, Amparito Magaly",
publisher = "Universidad Privada del Norte",
year = "2019"
}
The purpose of the research was to analyze the relationship between the management of credits and collections, and the profitability of the company C.A. Loayza SRL, located in the district of Moche, during the period 2012 - 2017. The company under study is dedicated to the retail sale of fuels since 1970. For the development of this research, sources of information were identified, including the financial statements of the company, then reviewed the main documents such as; financial records, credit records, sales reports, collections reports and uncollectible accounts reports, etc. After that, the data were analyzed and organized in figures and charts; and finally, to test the hypothesis, the correlation coefficient analysis was used. The investigation concluded that the lack of an efficient management in the granting of credits and in the execution of the collection generates to the company additional costs that ends up affecting its profitability.
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