Capital circulante, liquidez y apalancamiento en la rentabilidad del taller de cuero Venturo, Portoviejo, Ecuador
Working Capital, Liquidity and Leverage in the Profitability of the Venturo Leather Workshop, Portoviejo, Ecuador
DOI:
https://doi.org/10.56712/latam.v4i1.343Palabras clave:
liquidez, apalancamiento, rentabilidad, fabricación, gestores financierosResumen
El rendimiento de las finanzas de una empresa suele evaluarse mediante simples ratios obtenidos a partir de los estados financieros de la propia empresa. Esta investigación se llevó a cabo con el objetivo de analizar el efecto de la rotación del capital circulante, la liquidez y el apalancamiento en la rentabilidad de un taller de fabricación de cuero. El tipo de investigación utilizado fue la investigación asociativa casual. Se utilizaron datos financieros de la empresa en el periodo 2018-2022. El método analítico utilizado para probar tres hipótesis diferentes fue a través del análisis de regresión múltiple. Los resultados del estudio mostraron que la rotación del capital de trabajo, ni la liquidez no tuvieron ningún efecto sobre la rentabilidad, no así para el apalancamiento que tuvo un efecto negativo sobre la rentabilidad de la empresa. Los gestores financieros de las empresas deberían considerar y tener en cuenta el efecto de la liquidez sobre la rentabilidad en las empresas, donde el escaso efectivo que posee la empresa debería ser utilizado suficientemente para los fines de la empresa y la inversión, de manera que los beneficios obtenidos por la empresa aumenten.
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