Relación de las políticas de créditos, cobranzas y política de pagos con la rentabilidad en una empresa de construcción de infraestructura en telecomunicaciones, periodos 2018-2023

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Опубликовано в::PQDT - Global (2025)
Главный автор: Pariona Ninanya, Gladys Ruth
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100 1 |a Pariona Ninanya, Gladys Ruth 
245 1 |a Relación de las políticas de créditos, cobranzas y política de pagos con la rentabilidad en una empresa de construcción de infraestructura en telecomunicaciones, periodos 2018-2023 
260 |b ProQuest Dissertations & Theses  |c 2025 
513 |a Dissertation/Thesis 
520 3 |a Obtaining an expected profitability is key to the success, sustainability and continuity of a company; this implies an adequate cash flow management through policies and controls in the processes of credit sales, collections and payments. The company AJ Ingenieros has experienced difficulties that are reflected in the negative results of profitability. This research work takes this problem after examining the external and internal situation of the company through SWOT analysis and the situation of the sector, with the aim of determining the relationship of the variables credit policies, collections and payments with profitability during the periods 2018- 2023.The research presents a quantitative, documentary, descriptive and correlational approach, based on the information of the financial statements; the variables are analysed, using the indicators average period of accounts receivable, average period of accounts payable and return on assets; through the statistical calculations of Pearson's correlation coefficient, it was found that the variables credit, collection and payment policies are strongly and inversely related to profitability, with results of correlation coefficient of -0.873 and -0.819, close to -1.Finally, the objectives of the research work were achieved by establishing the relationship between the variables studied, proposing recommendations to strengthen these policies with an efficient management in the control of the indicators that lead to the fulfilment of the company's financial objectives. 
653 |a ISO standards 
653 |a Finance 
653 |a Sustainability 
653 |a Accounting 
773 0 |t PQDT - Global  |g (2025) 
786 0 |d ProQuest  |t ProQuest Dissertations & Theses Global 
856 4 1 |3 Citation/Abstract  |u https://www.proquest.com/docview/3231622051/abstract/embedded/6A8EOT78XXH2IG52?source=fedsrch 
856 4 0 |3 Full Text - PDF  |u https://www.proquest.com/docview/3231622051/fulltextPDF/embedded/6A8EOT78XXH2IG52?source=fedsrch 
856 4 0 |3 Full text outside of ProQuest  |u http://hdl.handle.net/20.500.12404/31110