Gestión de cuentas por pagar en la rentabilidad de la empresa RBK Constructora S.A.C., Trujillo, periodo 2022-2023
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Date
2024
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Universidad Nacional de Trujillo
Abstract
La presente investigación determinó el efecto de la gestión de cuentas por pagar en la rentabilidad de la empresa RBK Constructora S.A.C., ubicada en la ciudad de Trujillo en el periodo 2022-2023. El estudio se enfocó en evaluar la gestión de cuentas por pagar a través de la implementación de políticas de pago, la definición de roles y responsabilidades, y la homologación de proveedores, todo esto con el fin de mejorar la eficiencia financiera de la empresa. Se aplicaron cuestionarios a los colaboradores clave de la empresa para obtener información relevante sobre la percepción interna respecto a la gestión de cuentas por pagar. Los datos recolectados fueron procesados a través del software de análisis estadístico SPSS, donde se utilizó el coeficiente de correlación de Pearson para medir la relación entre la gestión de cuentas por pagar y la rentabilidad. Los resultados mostraron una correlación negativa fuerte, con un coeficiente de correlación de -0.910, lo cual sugiere que una gestión ineficiente de las cuentas por pagar puede disminuir la rentabilidad de la empresa. Se concluyó que la implementación de mejores políticas de pago y automatización de procesos mejora la situación financiera y contribuye a un crecimiento sostenible.
ABSTRACT This research determined the effect of accounts payable management on the profitability of the company RBK Constructora S.A.C., located in the city of Trujillo during the period 2022-2023. The study focused on evaluating accounts payable management through the implementation of payment policies, the definition of roles and responsibilities, and the standardization of suppliers, all with the aim of improving the company's financial efficiency. Questionnaires were applied to key company employees to gather relevant information regarding the internal perception of accounts payable management. The data collected were processed using SPSS statistical analysis software, where Pearson's correlation coefficient was used to measure the relationship between accounts payable management and profitability. The results showed a strong negative correlation, with a correlation coefficient of -0.910, which suggests that inefficient management of accounts payable can decrease the company's profitability. It was concluded that the implementation of better payment policies and process automation improves the financial situation and contributes to sustainable growth.
ABSTRACT This research determined the effect of accounts payable management on the profitability of the company RBK Constructora S.A.C., located in the city of Trujillo during the period 2022-2023. The study focused on evaluating accounts payable management through the implementation of payment policies, the definition of roles and responsibilities, and the standardization of suppliers, all with the aim of improving the company's financial efficiency. Questionnaires were applied to key company employees to gather relevant information regarding the internal perception of accounts payable management. The data collected were processed using SPSS statistical analysis software, where Pearson's correlation coefficient was used to measure the relationship between accounts payable management and profitability. The results showed a strong negative correlation, with a correlation coefficient of -0.910, which suggests that inefficient management of accounts payable can decrease the company's profitability. It was concluded that the implementation of better payment policies and process automation improves the financial situation and contributes to sustainable growth.
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Keywords
Cuentas por pagar, Rentabilidad, Políticas de pago, Proveedores