Bibliographic citations
Chávez, M., (2016). Impacto del Sistema de Pago de Detracción del IGV en la liquidez de la empresa El Portillo SRL de la región Moquegua, 2013 [Tesis, Universidad José Carlos Mariátegui]. https://hdl.handle.net/20.500.12819/138
Chávez, M., Impacto del Sistema de Pago de Detracción del IGV en la liquidez de la empresa El Portillo SRL de la región Moquegua, 2013 [Tesis]. : Universidad José Carlos Mariátegui; 2016. https://hdl.handle.net/20.500.12819/138
@mastersthesis{sunedu/4317031,
title = "Impacto del Sistema de Pago de Detracción del IGV en la liquidez de la empresa El Portillo SRL de la región Moquegua, 2013",
author = "Chávez Choque, Melina Elizabeth",
publisher = "Universidad José Carlos Mariátegui",
year = "2016"
}
This research aimed to determine the impact of the payment system IGV drawdowns in the liquidity of the company El Portillo SRL, Moquegua, 2013. Net working capital, current ratio, acid test and absolute liquidity: In that sense, the impact of drawdowns payment system of VAT in four liquidity indicators analyzed. The study corresponds to the type explanatory research. For purposes of hypothesis testing, it is framed between studies with quasi-experimental designs, and design time series specifically applied. For data collection was used as a registration tool with specific design for the purposes of this study, and company records were used as sources of information. Among the findings of the study, it is that the payment system drawdowns of IGV has had a negative impact on net working capital (X ̅_1.1 = 5 613 877,80; X ̅_1.2 = -928 566,61; F = 9,54; p = 0,02); in the current ratio (X ̅_2.1 = 1,53; X ̅_2.2 = 0,96; F = 19,08; p = 0,00); the acid test (X ̅_3.1= 0,90; X ̅_3.2= 0,54; F = 29,84; p = 0,00); but it has not had a negative impact on the absolute liquidity (X ̅_4.1= 0,02; X ̅_4.2= 0,05; F = 30,11; p = 0,00). As a general conclusion it was found that the payment system drawdowns of IGV has had a negative impact on the liquidity of the company El Portillo SRL, Moquegua, which takes place in three liquidity indicators: Net working capital, current ratio and acid test; but not in absolute liquidity.
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