Browsing by Author "Jimenez Yumbla, Jonnathan Andres"

Filter results by typing the first few letters
Now showing 1 - 1 of 1
  • Thumbnail Image
    Item
    Efecto de la gestión del capital circulante en la rentabilidad de las PyMEs en el sector de confecciones: Cuenca – Ecuador
    (2019) Flores Sánchez, Gustavo Geovanni; Romero Galarza, Carlos Armando; Jimenez Yumbla, Jonnathan Andres; Coronel Pangol, Katherine Tatiana; Campoverde Campoverde, Jorge Arturo
    This study identifies the main factors that influence business decisions about the management of working capital in the profitability of SMEs in the clothing sector in the period 2014 - 2016. The determination of factors was made through a panel analysis with fixed effects and random; the results showed an inverse incidence in the days of collection of accounts receivable, days of inventory, days of payment to suppliers and liquidity with profitability. This proves that managers can create value by reducing the current number of average days of working capital.