Administración del capital de trabajo y su incidencia en la rentabilidad de la empresa EFIMAN S.A.C., Pacasmayo, 2021
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Date
2023
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Universidad Nacional de Trujillo
Abstract
La presente investigación determinó la incidencia de la administración del capital de trabajo y la rentabilidad de la empresa EFIMAN S.A.C., situada en la ciudad de Pacasmayo (Perú) en el año 2021, analizando la administración del capital de trabajo, describiendo la rentabilidad y analizando la correlación de ambas variables de estudio. Asimismo, se ha considerado el enfoque cuantitativo, con nivel correlacional, por lo que, se ha considerado como población de estudio a la Empresa EFIMAN S.A.C. se usó dos cuestionarios confiables y validados para recolectar la información de campo; los datos obtenidos fueron procesados a través del software de estadística para ciencias sociales SPSS V23. Los resultados encontrados se muestran en tablas y figuras estadísticas de forma ordenada y detallada, se concluye que la administración del capital de trabajo ha incidido significativamente de manera directa en la rentabilidad de la Empresa EFIMAN S.A.C., año 2021, puesto que, al aumentar el capital de trabajo aumentó la rentabilidad, con un coeficiente promedio de 0.854 y la rotación de inventarios con un coeficiente promedio de 0.797 en relación con la rentabilidad. Además, cuenta con un coeficiente Rho de Spearman de 0.882.
ABSTRACT The present investigation determined the incidence of working capital administration and the profitability of the company EFIMAN S.A.C., located in the city of Pacasmayo (Peru) in the year 2021, analyzing the administration of working capital, describing the profitability and analyzing the correlation of both study variables. Likewise, the quantitative approach has been considered, with a correlational level, therefore, the Company EFIMAN S.A.C. has been considered as the study population. Two reliable and validated questionnaires were used to collect field information; The data obtained were processed through the statistical software for social sciences SPSS V23. The results found are shown in tables and statistical figures in an orderly and detailed manner, it is concluded that the administration of working capital has had a significant direct impact on the profitability of the Company EFIMAN S.A.C., year 2021, since, by increasing capital work increased profitability, with an average coefficient of 0.854 and inventory turnover with an average coefficient of 0.797 in relation to profitability. In addition, it has a Spearman's Rho coefficient of 0.882.
ABSTRACT The present investigation determined the incidence of working capital administration and the profitability of the company EFIMAN S.A.C., located in the city of Pacasmayo (Peru) in the year 2021, analyzing the administration of working capital, describing the profitability and analyzing the correlation of both study variables. Likewise, the quantitative approach has been considered, with a correlational level, therefore, the Company EFIMAN S.A.C. has been considered as the study population. Two reliable and validated questionnaires were used to collect field information; The data obtained were processed through the statistical software for social sciences SPSS V23. The results found are shown in tables and statistical figures in an orderly and detailed manner, it is concluded that the administration of working capital has had a significant direct impact on the profitability of the Company EFIMAN S.A.C., year 2021, since, by increasing capital work increased profitability, with an average coefficient of 0.854 and inventory turnover with an average coefficient of 0.797 in relation to profitability. In addition, it has a Spearman's Rho coefficient of 0.882.
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Keywords
Capital de trabajo, Rentabilidad, Activos, Pasivos, Finanzas