The cash cycle and economic profitability of Centro Universitario de Prestación de Servicios Imprenta Unión
The objective of this study was to determine the relationship between the cash cycle and economic profitability at the Centro Universitario de Prestación de Servicios Imprenta Unión. The study was based on a quantitative approach with a non-experimental, correlational, explanatory and cross-sectiona...
Guardado en:
| Autores principales: | , , , |
|---|---|
| Formato: | Artículo |
| Lenguaje: | inglés |
| Publicado: |
2024
|
| Materias: | |
| Acceso en línea: | Enlace permanente (DOI o Handle) Descargar el archivo |
| Etiquetas: |
Sin Etiquetas, Sea el primero en etiquetar este registro!
|
| _version_ | 1881700473845579776 |
|---|---|
| author | Gisela Díaz Abanto Beatriz Carire Soras Salomón Axel Vásquez Campos Rafael Romero-Carazas |
| author_browse | Beatriz Carire Soras Gisela Díaz Abanto Rafael Romero-Carazas Salomón Axel Vásquez Campos |
| author_facet | Gisela Díaz Abanto Beatriz Carire Soras Salomón Axel Vásquez Campos Rafael Romero-Carazas |
| author_sort | Gisela Díaz Abanto |
| collection | Producción científica |
| description | The objective of this study was to determine the relationship between the cash cycle and economic profitability at the Centro Universitario de Prestación de Servicios Imprenta Unión. The study was based on a quantitative approach with a non-experimental, correlational, explanatory and cross-sectional design. The method used was the analysis of information, consolidating as a study sample the financial statements and accounting records pertaining to accounts receivable turnover, inventory turnover, accounts payable turnover; and then analyzing the cash cycle and the acid test. The results were a positive correlation (Rho=0.612) and a value of (p=0.098) of the cash cycle and profitability, in addition, a coefficient (Rho=0.432) of the accounts receivable turnover and profitability, a coefficient (Rho=0.087) of the inventory turnover and profitability, a coefficient (Rho=0.500) of the accounts receivable turnover and profitability. It is concluded that in the investigation period from 2019-2022 of the unit of analysis the cash cycle does not have an effect on the economic profitability of the Centro Universitario de Prestación de Servicios Imprenta Unión |
| format | Article |
| id | openalex:W4400101778 |
| institution | UPeU |
| language | English |
| publishDate | 2024 |
| publishDateRange | 2024 |
| publishDateSort | 2024 |
| record_format | dspace |
| spelling | openalex:W4400101778The cash cycle and economic profitability of Centro Universitario de Prestación de Servicios Imprenta UniónGisela Díaz AbantoBeatriz Carire SorasSalomón Axel Vásquez CamposRafael Romero-Carazascash conversion cycleeconomic profitabilityreceivables turnoverinventory turnoveraccounts payable turnoverquick ratioworking capital managementWorking Capital and Financial PerformanceFinancial Analysis and Corporate GovernanceBusiness, Education, Mathematics ResearchThe objective of this study was to determine the relationship between the cash cycle and economic profitability at the Centro Universitario de Prestación de Servicios Imprenta Unión. The study was based on a quantitative approach with a non-experimental, correlational, explanatory and cross-sectional design. The method used was the analysis of information, consolidating as a study sample the financial statements and accounting records pertaining to accounts receivable turnover, inventory turnover, accounts payable turnover; and then analyzing the cash cycle and the acid test. The results were a positive correlation (Rho=0.612) and a value of (p=0.098) of the cash cycle and profitability, in addition, a coefficient (Rho=0.432) of the accounts receivable turnover and profitability, a coefficient (Rho=0.087) of the inventory turnover and profitability, a coefficient (Rho=0.500) of the accounts receivable turnover and profitability. It is concluded that in the investigation period from 2019-2022 of the unit of analysis the cash cycle does not have an effect on the economic profitability of the Centro Universitario de Prestación de Servicios Imprenta UniónArticlehttps://doi.org/10.56294/piii2024248https://proceedings.ageditor.ar/index.php/piii/article/download/220/43W4400101778enSCT Proceedings in Interdisciplinary Insights and Innovations.3008-90852024-04-07 |
| spellingShingle | cash conversion cycle economic profitability receivables turnover inventory turnover accounts payable turnover quick ratio working capital management Working Capital and Financial Performance Financial Analysis and Corporate Governance Business, Education, Mathematics Research Gisela Díaz Abanto Beatriz Carire Soras Salomón Axel Vásquez Campos Rafael Romero-Carazas The cash cycle and economic profitability of Centro Universitario de Prestación de Servicios Imprenta Unión |
| title | The cash cycle and economic profitability of Centro Universitario de Prestación de Servicios Imprenta Unión |
| title_full | The cash cycle and economic profitability of Centro Universitario de Prestación de Servicios Imprenta Unión |
| title_fullStr | The cash cycle and economic profitability of Centro Universitario de Prestación de Servicios Imprenta Unión |
| title_full_unstemmed | The cash cycle and economic profitability of Centro Universitario de Prestación de Servicios Imprenta Unión |
| title_short | The cash cycle and economic profitability of Centro Universitario de Prestación de Servicios Imprenta Unión |
| title_sort | cash cycle and economic profitability of centro universitario de prestacion de servicios imprenta union |
| topic | cash conversion cycle economic profitability receivables turnover inventory turnover accounts payable turnover quick ratio working capital management Working Capital and Financial Performance Financial Analysis and Corporate Governance Business, Education, Mathematics Research |
| topic_facet | cash conversion cycle economic profitability receivables turnover inventory turnover accounts payable turnover quick ratio working capital management Working Capital and Financial Performance Financial Analysis and Corporate Governance Business, Education, Mathematics Research |
| url | https://doi.org/10.56294/piii2024248 https://proceedings.ageditor.ar/index.php/piii/article/download/220/43 |
| work_keys_str_mv | AT giseladiazabanto thecashcycleandeconomicprofitabilityofcentrouniversitariodeprestaciondeserviciosimprentaunion AT beatrizcariresoras thecashcycleandeconomicprofitabilityofcentrouniversitariodeprestaciondeserviciosimprentaunion AT salomonaxelvasquezcampos thecashcycleandeconomicprofitabilityofcentrouniversitariodeprestaciondeserviciosimprentaunion AT rafaelromerocarazas thecashcycleandeconomicprofitabilityofcentrouniversitariodeprestaciondeserviciosimprentaunion AT giseladiazabanto cashcycleandeconomicprofitabilityofcentrouniversitariodeprestaciondeserviciosimprentaunion AT beatrizcariresoras cashcycleandeconomicprofitabilityofcentrouniversitariodeprestaciondeserviciosimprentaunion AT salomonaxelvasquezcampos cashcycleandeconomicprofitabilityofcentrouniversitariodeprestaciondeserviciosimprentaunion AT rafaelromerocarazas cashcycleandeconomicprofitabilityofcentrouniversitariodeprestaciondeserviciosimprentaunion |