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...
Guardado en:
| 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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| Sumario: | 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. |
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| ISSN: | 2413-5860 2410-1052 |