“El factoring como instrumento para mejorar la gestión financiera de las pymes en el sector textil del parque industrial de Ambato 2018”.

The purpose of this research is to analyze factoring as an instrument to improve the financial management of SMEs in the textile sector of the industrial park of Ambato 2018, being an important financial instrument because it allows the company to generate necessary resources. Factoring offers the facility to obtain greater liquidity in accounts receivable, converting sales to credit as if they were cash, the studies highlighted by national researchers were taken as background. The lack of liquidity induces an arrest, with the study to be carried out, the benefits and disadvantages of the use of factoring will be determined. The population is made up of small and medium-sized companies in the textile sector of the Ambato industrial park, from which a sample of 6 companies in the sector was obtained. According to the sample that was stipulated by 7 companies it was observed that a company is on the ground of suspension for temporary cancellation ex officio by the tax administration. The mixed method was used: quantitative and qualitative, the main technique used is the survey with its respective tabulation and the results were analyzed to verify the validity of the hypothesis.

• Главный автор: Jessica Paola, Chimborazo Achachi (author)
• Формат: bachelorThesis
• Язык: spa
• Опубликовано: 2020
• Предметы: Factoring; gestión financiera; administración financiera; cartera
• Online-ссылка: http://dspace.unach.edu.ec/handle/51000/6390