Accounts receivable and its incidence on the return on investment in the company in a Peruvian MYPE

Accounts receivable are essential in the return on investment in a company, in this sense the present has as a general objective to determine the influence of accounts receivable on the return on investment, in the company Rotemar EIRL, periods 2019-2021 In this sense, the research awaits a quantita...

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Autores principales: Abad Pintado, Jezrielita, Vásquez Julón, Norith, Villafuerte de la Cruz, Avelino Sebastian
Formato: Artículo
Lenguaje:inglés
Publicado: 2023
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author Abad Pintado, Jezrielita
Vásquez Julón, Norith
Villafuerte de la Cruz, Avelino Sebastian
author_browse Abad Pintado, Jezrielita
Villafuerte de la Cruz, Avelino Sebastian
Vásquez Julón, Norith
author_facet Abad Pintado, Jezrielita
Vásquez Julón, Norith
Villafuerte de la Cruz, Avelino Sebastian
author_sort Abad Pintado, Jezrielita
collection Producción científica
description Accounts receivable are essential in the return on investment in a company, in this sense the present has as a general objective to determine the influence of accounts receivable on the return on investment, in the company Rotemar EIRL, periods 2019-2021 In this sense, the research awaits a quantitative approach methodology, of a causal or explanatory type, its design is non-experimental and cross-sectional, the financial information of the company was used, from the years 2019-2021. Coming to conclude that accounts receivable (Credit Policies, Collection Policy), has a positive and significant influence on the return on investment, by 54.4%, so it is determined that in the company the accounts receivable is important and their recovery is important because in this way there will be a good return on the investment made.
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spelling oai:cris.upeu.edu.pe:20.500.15037/6182026-10-30T16:14:43ZAccounts receivable and its incidence on the return on investment in the company in a Peruvian MYPEAbad Pintado, JezrielitaVásquez Julón, NorithVillafuerte de la Cruz, Avelino Sebastiancuentas por cobrarrendimiento de inversiónpolíticas de cobranzapolíticas de créditoAccounts receivable are essential in the return on investment in a company, in this sense the present has as a general objective to determine the influence of accounts receivable on the return on investment, in the company Rotemar EIRL, periods 2019-2021 In this sense, the research awaits a quantitative approach methodology, of a causal or explanatory type, its design is non-experimental and cross-sectional, the financial information of the company was used, from the years 2019-2021. Coming to conclude that accounts receivable (Credit Policies, Collection Policy), has a positive and significant influence on the return on investment, by 54.4%, so it is determined that in the company the accounts receivable is important and their recovery is important because in this way there will be a good return on the investment made.Articlehttps://revistas.unitru.edu.pe/index.php/SCIENDO/article/download/5335/5505http://dx.doi.org/10.17268/sciendo.2023.02910.17268/sciendo.2023.029https://hdl.handle.net/20.500.15037/618W4383873676enSciéndo1681-72302617-37352023-06-302026-06-13T08:18:52Z2026-06-13T08:18:52Z
spellingShingle cuentas por cobrar
rendimiento de inversión
políticas de cobranza
políticas de crédito
Abad Pintado, Jezrielita
Vásquez Julón, Norith
Villafuerte de la Cruz, Avelino Sebastian
Accounts receivable and its incidence on the return on investment in the company in a Peruvian MYPE
title Accounts receivable and its incidence on the return on investment in the company in a Peruvian MYPE
title_full Accounts receivable and its incidence on the return on investment in the company in a Peruvian MYPE
title_fullStr Accounts receivable and its incidence on the return on investment in the company in a Peruvian MYPE
title_full_unstemmed Accounts receivable and its incidence on the return on investment in the company in a Peruvian MYPE
title_short Accounts receivable and its incidence on the return on investment in the company in a Peruvian MYPE
title_sort accounts receivable and its incidence on the return on investment in the company in a peruvian mype
topic cuentas por cobrar
rendimiento de inversión
políticas de cobranza
políticas de crédito
topic_facet cuentas por cobrar
rendimiento de inversión
políticas de cobranza
políticas de crédito
url https://revistas.unitru.edu.pe/index.php/SCIENDO/article/download/5335/5505
http://dx.doi.org/10.17268/sciendo.2023.029
https://hdl.handle.net/20.500.15037/618
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AT villafuertedelacruzavelinosebastian accountsreceivableanditsincidenceonthereturnoninvestmentinthecompanyinaperuvianmype