Management of activity and profitability in companies of the industrial sector that were listed on the stock exchange during the period 2010-2014
The objective is to determine the relationship between the activity management and the profitability of the companies of the industrial sector that are listed on the Lima Stock Exchange from 2010 to 2014. The study is a cross-sectional design with historical data. The activity management variable wi...
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| Publicado en: | Revista de Investigación Valor Contable |
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| Autores principales: | , , , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
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Universidad Peruana Unión
2020
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| _version_ | 1881695146289922048 |
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| author | Flores Morales, Mitzy Katherine Naval Carrasco, Yanina Apaza Tarqui, Edison Effer Álvarez Manrique, Víctor Daniel |
| author_browse | Apaza Tarqui, Edison Effer Flores Morales, Mitzy Katherine Naval Carrasco, Yanina Álvarez Manrique, Víctor Daniel |
| author_facet | Flores Morales, Mitzy Katherine Naval Carrasco, Yanina Apaza Tarqui, Edison Effer Álvarez Manrique, Víctor Daniel |
| author_sort | Flores Morales, Mitzy Katherine |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| description | The objective is to determine the relationship between the activity management and the profitability of the companies of the industrial sector that are listed on the Lima Stock Exchange from 2010 to 2014. The study is a cross-sectional design with historical data. The activity management variable will be analyzed through its indicators: rotation of accounts payable, average rotation period, rotation of accounts receivable, rotation of debt accounts and rotation of inventories. The correlation coefficients were obtained by the Pearson R. According to the results, it was found that the rotation of accounts payable is significantly related to economic profitability (0.040) in the industrial sector, but not to financial profitability (0.074). Likewise, the indicator average period of rotation is significantly related to economic profitability and financial profitability. The rotation of accounts payable indicators is not related to economic profitability (0.789) or financial profitability (0.487). The same for the rotation of debt accounts 0.994 and 0.432, respectively. Finally, the indicator of inventory turnover has a significant relationship (0.002) for both cases: economic profitability and financial profitability. The results reveal that greater inventory turnover and fewer days of collection time result in higher profitability. It also implies that profitability can be improved by decreasing the number of days of accounts receivable and decreasing the number of accounts payable days. |
| format | Online |
| id | oai:rivc.upeu.edu.pe:article/1240 |
| 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/12402020-11-30T15:31:28Z Management of activity and profitability in companies of the industrial sector that were listed on the stock exchange during the period 2010-2014 Gestión de actividad y rentabilidad en empresas del sector industrial que cotizan en la bolsa de valores durante el periodo 2010-2014 Flores Morales, Mitzy Katherine Naval Carrasco, Yanina Apaza Tarqui, Edison Effer Álvarez Manrique, Víctor Daniel Gestión de actividad, rentabilidad, capital de trabajo, cuentas por cobrar, cuentas por pagar, rotación de inventarios The objective is to determine the relationship between the activity management and the profitability of the companies of the industrial sector that are listed on the Lima Stock Exchange from 2010 to 2014. The study is a cross-sectional design with historical data. The activity management variable will be analyzed through its indicators: rotation of accounts payable, average rotation period, rotation of accounts receivable, rotation of debt accounts and rotation of inventories. The correlation coefficients were obtained by the Pearson R. According to the results, it was found that the rotation of accounts payable is significantly related to economic profitability (0.040) in the industrial sector, but not to financial profitability (0.074). Likewise, the indicator average period of rotation is significantly related to economic profitability and financial profitability. The rotation of accounts payable indicators is not related to economic profitability (0.789) or financial profitability (0.487). The same for the rotation of debt accounts 0.994 and 0.432, respectively. Finally, the indicator of inventory turnover has a significant relationship (0.002) for both cases: economic profitability and financial profitability. The results reveal that greater inventory turnover and fewer days of collection time result in higher profitability. It also implies that profitability can be improved by decreasing the number of days of accounts receivable and decreasing the number of accounts payable days. El objetivo es determinar la relación entre la gestión de actividad y la rentabilidad de las empresas del sector industrial que cotizan en la Bolsa de Valores de Lima en el periodo 2010 al 2014. El estudio es correlacional de diseño transversal con data histórica. La variable gestión de actividad será analizada mediante sus indicadores: rotación de cuentas por pagar, periodo promedio de rotación, rotación de cuentas por cobrar, rotación de cuentas de deuda y rotación de inventarios. Se obtuvieron los coeficientes de correlación mediante el r de Pearson. Según los resultados se encontró que la rotación de cuentas por pagar se relaciona significativamente con la rentabilidad económica (0.040) en el sector industrial, pero no con la rentabilidad financiera (0.074). Así también, el indicador periodo promedio de rotación se encuentra relacionado significativamente con la rentabilidad económica y la rentabilidad financiera. Los indicadores rotación de cuentas por pagar no se encuentran relacionadas con la rentabilidad económica (0.789) ni con la rentabilidad financiera (0.487). Lo propio para la rotación de cuentas de deuda 0.994 y 0.432, respectivamente. Por ultimo, el indicador de rotación de inventarios tiene una relación significativa (0.002) para ambos casos: rentabilidad económica y rentabilidad financiera. Los resultados revelan que a mayor rotación de inventario y menos días de tiempo de cobranzas se obtiene una mayor rentabilidad. También implica que la rentabilidad puede mejorar al disminuir el número de días de cuentas por cobrar y disminuir el número de días de cuentas por pagar. 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/1240 10.17162/rivc.v4i1.1240 Revista de Investigación Valor Contable; Vol. 4 Núm. 1 (2017): Revista Científica Valor Contable; 55 - 68 2413-5860 2410-1052 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1240/1584 https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1240/1728 Derechos de autor 2020 Revista de Investigación Valor Contable |
| spellingShingle | Gestión de actividad, rentabilidad, capital de trabajo, cuentas por cobrar, cuentas por pagar, rotación de inventarios Flores Morales, Mitzy Katherine Naval Carrasco, Yanina Apaza Tarqui, Edison Effer Álvarez Manrique, Víctor Daniel Management of activity and profitability in companies of the industrial sector that were listed on the stock exchange during the period 2010-2014 |
| title | Management of activity and profitability in companies of the industrial sector that were listed on the stock exchange during the period 2010-2014 |
| title_alt | Gestión de actividad y rentabilidad en empresas del sector industrial que cotizan en la bolsa de valores durante el periodo 2010-2014 |
| title_full | Management of activity and profitability in companies of the industrial sector that were listed on the stock exchange during the period 2010-2014 |
| title_fullStr | Management of activity and profitability in companies of the industrial sector that were listed on the stock exchange during the period 2010-2014 |
| title_full_unstemmed | Management of activity and profitability in companies of the industrial sector that were listed on the stock exchange during the period 2010-2014 |
| title_short | Management of activity and profitability in companies of the industrial sector that were listed on the stock exchange during the period 2010-2014 |
| title_sort | management of activity and profitability in companies of the industrial sector that were listed on the stock exchange during the period 2010 2014 |
| topic | Gestión de actividad, rentabilidad, capital de trabajo, cuentas por cobrar, cuentas por pagar, rotación de inventarios |
| topic_facet | Gestión de actividad, rentabilidad, capital de trabajo, cuentas por cobrar, cuentas por pagar, rotación de inventarios |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1240 |
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