El endeudamiento y su influencia en la rentabilidad de la empresa inversiones J&R import EIRL de los años 2017-2018
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Date
2021
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Universidad Nacional de Trujillo
Abstract
La presente investigación de tipo descriptiva y deductiva, se realizó en la empresa Inversiones J&R Import EIRL del distrito de Trujillo-Perú. Con el propósito de determinar la influencia del endeudamiento en la rentabilidad de la Empresa Inversiones J&R Import Eirl, pues hasta la fecha la empresa nunca ha realizado un análisis de influencia del endeudamiento sobre la rentabilidad. La muestra estuvo conformada por la información económica y financiera correspondiente al periodo 2017-2018. Se aplicó el método descriptivo-deductivo, con diseño correlacional, se utilizó técnicas como el análisis vertical, horizontal y ratios de las variables, esto ayudó a obtener los resultados analizar, interpretar y determinar la relación de influencia del endeudamiento en la rentabilidad. En este caso se determinó que el endeudamiento no influye de manera directa en la rentabilidad, pues según tabla n°10 es la disminución del costo de ventas de un 15% en el año 2018, que ha permitido el incremento de la utilidad neta en un 126% en ese mismo periodo a comparación del año 2017, por efecto un incremento en los indicadores de rentabilidad. Por ello, se concluye que el endeudamiento no influye directamente en la rentabilidad de la empresa.
This descriptive and deductive research was carried out at the Inversiones J&R Import Eirl Company in the district of Trujillo-Peru. With the purpose of determining the influence of indebtedness on the profitability of the J&R Import Eirl Investments Company, since to date the company has never carried out an analysis of the influence of indebtedness on profitability. The sample was made up of the economic and financial information corresponding to the period 2017-2018. The descriptive-deductive method was applied, with correlational design, techniques such as vertical and horizontal analysis and ratios of the variables were used, this helped to obtain the results, analyze, interpret and determine the relationship of influence of debt on profitability. In this case, it was determined that indebtedness of influence of debt on profitability. In this case, it was determined that indebtedness does not directly influence profitability, since according to table n°10 it is the decrease in cost of sales of 15% in 2018, which has allowed the increase in net income in a 126% in the same period compared to 2017, due to an increase in profitability ndicators. Therefore, it is concluded that the indebtedness does not directly influence the profitability of the company.
This descriptive and deductive research was carried out at the Inversiones J&R Import Eirl Company in the district of Trujillo-Peru. With the purpose of determining the influence of indebtedness on the profitability of the J&R Import Eirl Investments Company, since to date the company has never carried out an analysis of the influence of indebtedness on profitability. The sample was made up of the economic and financial information corresponding to the period 2017-2018. The descriptive-deductive method was applied, with correlational design, techniques such as vertical and horizontal analysis and ratios of the variables were used, this helped to obtain the results, analyze, interpret and determine the relationship of influence of debt on profitability. In this case, it was determined that indebtedness of influence of debt on profitability. In this case, it was determined that indebtedness does not directly influence profitability, since according to table n°10 it is the decrease in cost of sales of 15% in 2018, which has allowed the increase in net income in a 126% in the same period compared to 2017, due to an increase in profitability ndicators. Therefore, it is concluded that the indebtedness does not directly influence the profitability of the company.
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Keywords
Endeudamiento, Rentabilidad, Información económica y financiera