Financial management and liquidity in the company Nosa Contractors Generales SRL
Properly managing a company’s finances requires the adoption of new principles by finance professionals who can learn and develop new management techniques to determine their implications in the financial field; hence the study aims to determine to what extent financial management influences the liq...
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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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| Materias: | |
| Acceso en línea: | Ver en el sistema de origen |
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| _version_ | 1881695148409094144 |
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| author | Aranda Quispe, Lucio Isai Canaza Ordoñez, Davys Samuel Paredes Monzoy, Samuel |
| author_browse | Aranda Quispe, Lucio Isai Canaza Ordoñez, Davys Samuel Paredes Monzoy, Samuel |
| author_facet | Aranda Quispe, Lucio Isai Canaza Ordoñez, Davys Samuel Paredes Monzoy, Samuel |
| author_sort | Aranda Quispe, Lucio Isai |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| description | Properly managing a company’s finances requires the adoption of new principles by finance professionals who can learn and develop new management techniques to determine their implications in the financial field; hence the study aims to determine to what extent financial management influences the liquidity of the company Nosa Contratistas Generales SRL during the period of 2013 - 2017. Through the type of transactional, descriptive explanatory study, the measurement was made, by means of ratios and/or financial indicators; under the statistical method of linear regression, it was determined that the dimensions of performance and efficiency explain 77.6% of the variability of the current ratio through the indicators of growth potential, sales growth, share of sales expenses and share of administrative expenses. With respect to working capital, the performance, efficiency and debt dimensions explain 84.2% of the variability in this ratio through the indicators of sales growth, share of sales expenses, total debt and financial autonomy. Consequently, financial management significantly influences the liquidity of the company under study. |
| format | Online |
| id | oai:rivc.upeu.edu.pe:article/1391 |
| 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/13912020-12-14T17:33:42Z Financial management and liquidity in the company Nosa Contractors Generales SRL Gestión financiera y liquidez en la empresa Nosa Contratistas Generales SRL Aranda Quispe, Lucio Isai Canaza Ordoñez, Davys Samuel Paredes Monzoy, Samuel Gestión financiera liquidez desempeño eficiencia endeudamiento razón corriente capital de trabajo Financial management liquidity performance efficiency debt current ratio working capital Properly managing a company’s finances requires the adoption of new principles by finance professionals who can learn and develop new management techniques to determine their implications in the financial field; hence the study aims to determine to what extent financial management influences the liquidity of the company Nosa Contratistas Generales SRL during the period of 2013 - 2017. Through the type of transactional, descriptive explanatory study, the measurement was made, by means of ratios and/or financial indicators; under the statistical method of linear regression, it was determined that the dimensions of performance and efficiency explain 77.6% of the variability of the current ratio through the indicators of growth potential, sales growth, share of sales expenses and share of administrative expenses. With respect to working capital, the performance, efficiency and debt dimensions explain 84.2% of the variability in this ratio through the indicators of sales growth, share of sales expenses, total debt and financial autonomy. Consequently, financial management significantly influences the liquidity of the company under study. La correcta dirección financiera de las compañías demanda adoptar nuevos principios por parte de los profesionales de las finanzas que puedan conocer y desarrollar nuevas técnicas de gestión que permitan determinar su implicancia en el ámbito financiero; de allí que el estudio tiene por objetivo determinar en qué medida la gestión financiera influye en la liquidez de la empresa Nosa Contratistas Generales SRL durante los periodos 2013 – 2017. A través del tipo de estudio transaccional, descriptivo explicativo, se realizó la medición, mediante ratios y/o indicadores financieros; bajo el método estadístico de regresión lineal, se determinó que las dimensiones de desempeño y eficiencia explican en un 77.6% la variabilidad de la razón corriente a través de los indicadores de potencial de crecimiento, crecimiento de ventas, participación de gastos de ventas y participación de gastos administrativos. En cuanto al capital de trabajo, las dimensiones de desempeño, eficiencia y endeudamiento explican en un 84.2% la variabilidad sobre la misma, a través de los indicadores de crecimiento de ventas, participación de gastos de ventas, endeudamiento total y autonomía financiera. Por consiguiente, a gestión financiera influye significativamente en la liquidez de la empresa en estudio. Universidad Peruana Unión 2020-12-14 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/1391 Revista de Investigación Valor Contable; Vol. 7 Núm. 1 (2020): Revista Científica Valor Contable; 19 - 27 2413-5860 2410-1052 10.17162/rivc.v7i1 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1391/1744 https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1391/1745 Derechos de autor 2020 Revista de Investigación Valor Contable |
| spellingShingle | Gestión financiera liquidez desempeño eficiencia endeudamiento razón corriente capital de trabajo Financial management liquidity performance efficiency debt current ratio working capital Aranda Quispe, Lucio Isai Canaza Ordoñez, Davys Samuel Paredes Monzoy, Samuel Financial management and liquidity in the company Nosa Contractors Generales SRL |
| title | Financial management and liquidity in the company Nosa Contractors Generales SRL |
| title_alt | Gestión financiera y liquidez en la empresa Nosa Contratistas Generales SRL |
| title_full | Financial management and liquidity in the company Nosa Contractors Generales SRL |
| title_fullStr | Financial management and liquidity in the company Nosa Contractors Generales SRL |
| title_full_unstemmed | Financial management and liquidity in the company Nosa Contractors Generales SRL |
| title_short | Financial management and liquidity in the company Nosa Contractors Generales SRL |
| title_sort | financial management and liquidity in the company nosa contractors generales srl |
| topic | Gestión financiera liquidez desempeño eficiencia endeudamiento razón corriente capital de trabajo Financial management liquidity performance efficiency debt current ratio working capital |
| topic_facet | Gestión financiera liquidez desempeño eficiencia endeudamiento razón corriente capital de trabajo Financial management liquidity performance efficiency debt current ratio working capital |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1391 |
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