Liquidity and proftability. A conceptual review and his dimensions
The intention of this review is to silver a brief theoretical treatment of the liquidity and the proftability. The liquidity has his beginnings,of an indirect way, in the money or unit of value that was determined by the exchange and forms of warehouse. The liquidity establishesthe possibility of co...
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| Publicado en: | Revista de Investigación Valor Contable |
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| Autores principales: | , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
| Publicado: |
Universidad Peruana Unión
2020
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| Acceso en línea: | Ver en el sistema de origen |
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| _version_ | 1881695145215131648 |
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| author | Gutiérrez Janampa, Joel Anderson tapia, jhonatan |
| author_browse | Gutiérrez Janampa, Joel Anderson tapia, jhonatan |
| author_facet | Gutiérrez Janampa, Joel Anderson tapia, jhonatan |
| author_sort | Gutiérrez Janampa, Joel Anderson |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| description | The intention of this review is to silver a brief theoretical treatment of the liquidity and the proftability. The liquidity has his beginnings,of an indirect way, in the money or unit of value that was determined by the exchange and forms of warehouse. The liquidity establishesthe possibility of conversion, as measurement of the current assets that can be reversed. The ratios of current reason, líquidity acid andliquid reason they determine the capacity of the company to liquidate his commitments, in the short term by means of the values in box, banks and values. The indicators that intervene in the calculation are the current assets, the current liabilities, the inventories and thecash. The notion of proportions that gives origin to the ratios, as the proftability, later, associates with the concept of partida double,being consolidated in the industrial stage in the frame of fnancing to which the companies were coming under commitment of fnancial and economic performance. The proftability evaluates the capacity of an company to remunerate the shareholders (ROE) as beneft afterthe revenue, which implies heritage, and his performance in the use of the assets (ROA), as beneft before the tax that predicts the benefts future; in addition it reflects the usefulness obtained on the clear sales (ROS), by means of the exchange for money as principal sourceand, expenses linked to the purchases. |
| format | Online |
| id | oai:rivc.upeu.edu.pe:article/1229 |
| institution | UPeU |
| issn | 2413-5860 2410-1052 |
| language | Spanish |
| publishDate | 2020 |
| publishDateRange | 2020 |
| publishDateSort | 2020 |
| publisher | Universidad Peruana Unión |
| publisherStr | Universidad Peruana Unión |
| record_format | ojs |
| revista_str_mv | Revista de Investigación Valor Contable |
| spelling | oai:rivc.upeu.edu.pe:article/12292020-11-30T15:36:05Z Liquidity and proftability. A conceptual review and his dimensions Liquidez y rentabilidad. Una revisión conceptual y sus dimensiones Gutiérrez Janampa, Joel Anderson tapia, jhonatan Liquidez, rentabilidad, razón corriente, razón líquida, pasivo corriente, activo corriente Liquidity, proftability, current reason, liquid reason, current, active current liabilities The intention of this review is to silver a brief theoretical treatment of the liquidity and the proftability. The liquidity has his beginnings,of an indirect way, in the money or unit of value that was determined by the exchange and forms of warehouse. The liquidity establishesthe possibility of conversion, as measurement of the current assets that can be reversed. The ratios of current reason, líquidity acid andliquid reason they determine the capacity of the company to liquidate his commitments, in the short term by means of the values in box, banks and values. The indicators that intervene in the calculation are the current assets, the current liabilities, the inventories and thecash. The notion of proportions that gives origin to the ratios, as the proftability, later, associates with the concept of partida double,being consolidated in the industrial stage in the frame of fnancing to which the companies were coming under commitment of fnancial and economic performance. The proftability evaluates the capacity of an company to remunerate the shareholders (ROE) as beneft afterthe revenue, which implies heritage, and his performance in the use of the assets (ROA), as beneft before the tax that predicts the benefts future; in addition it reflects the usefulness obtained on the clear sales (ROS), by means of the exchange for money as principal sourceand, expenses linked to the purchases. El propósito de esta revisión es plantear un breve tratamiento teórico de la liquidez y la rentabilidad. La liquidez tiene sus inicios, demanera indirecta, en el dinero o unidad de valor que estuvo condicionada por el intercambio y formas de depósito. La liquidez establece la posibilidad de conversión, como medición de los activos circulantes que pueden ser invertidos. Los ratios de razón corriente, prueba ácida y razón líquida determinan la capacidad de la empresa de liquidar sus compromisos, a corto plazo mediante los valores en caja, bancos y valores. Los indicadores que intervienen en el cálculo son el activo corriente, el pasivo corriente, los inventarios y el efectivo. La noción de proporciones que da origen a los ratios, como la rentabilidad, posteriormente, se asocia al concepto de partida doble, consolidándose en la etapa industrial en el marco de fnanciamiento a la que acudían las empresas bajo compromiso de rendimiento fnanciero y económico. La rentabilidad evalúa la capacidad de una empresa para remunerar a los accionistas (ROE) como benefcio después de la renta, que implica patrimonio, y su rendimiento en el uso de los activos (ROA), como benefcio antes del impuesto que predice los benefcios futuros; además refleja la utilidad obtenida sobre las ventas netas (ROS), mediante el intercambio por dinero como fuente principal y, gastos vinculados a las compras. Universidad Peruana Unión 2020-03-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares application/pdf text/html https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1229 10.17162/rivc.v3i1.1229 Revista de Investigación Valor Contable; Vol. 3 Núm. 1 (2016): Revista Científica Valor Contable; 9 - 30 2413-5860 2410-1052 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1229/1573 https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1229/1731 Derechos de autor 2020 Revista de Investigación Valor Contable |
| spellingShingle | Liquidez, rentabilidad, razón corriente, razón líquida, pasivo corriente, activo corriente Liquidity, proftability, current reason, liquid reason, current, active current liabilities Gutiérrez Janampa, Joel Anderson tapia, jhonatan Liquidity and proftability. A conceptual review and his dimensions |
| title | Liquidity and proftability. A conceptual review and his dimensions |
| title_alt | Liquidez y rentabilidad. Una revisión conceptual y sus dimensiones |
| title_full | Liquidity and proftability. A conceptual review and his dimensions |
| title_fullStr | Liquidity and proftability. A conceptual review and his dimensions |
| title_full_unstemmed | Liquidity and proftability. A conceptual review and his dimensions |
| title_short | Liquidity and proftability. A conceptual review and his dimensions |
| title_sort | liquidity and proftability a conceptual review and his dimensions |
| topic | Liquidez, rentabilidad, razón corriente, razón líquida, pasivo corriente, activo corriente Liquidity, proftability, current reason, liquid reason, current, active current liabilities |
| topic_facet | Liquidez, rentabilidad, razón corriente, razón líquida, pasivo corriente, activo corriente Liquidity, proftability, current reason, liquid reason, current, active current liabilities |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1229 |
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