Factoring como herramienta de liquidez y su impacto en la rentabilidad de los clientes de CORPEI capital periodo 2020 - 2021

Abstract

Factoring is an essential tool when it comes to financing in the short term and in an agile way, due to its multiple benefits such as obtaining immediate liquidity, having a fairly friendly process without complications and without as much paperwork as is the case with traditional financing. or conventional banking, however, it is desired to know what impact this financing method has with the liquidity and profitability of the SMEs studied, consequently the current research aims to analyze factoring as a liquidity tool and its impact on the profitability of the Corpei Capital clients, identify the implications, applications, benefits and behavior of financial information by the application of factoring, the methodology applied is quantitative and qualitative through four analyzes carried out that are a survey, analysis of financial indicators, behavior of the variables with a statistical study in SPSS and horizontal and vertical analysis of the financial statements of the analyzed population. The most relevant results explain that factoring is an excellent liquidity tool that benefits in the fulfillment of short-term financial obligations, there are advantages and disadvantages for the use of this, the positive impact is also known both in its liquidity indicators, solvency, management and profitability and visualizes the behavior of the asset, liability, equity and income accounts for the years studied. Finally, it reveals the association of the variables studied and the reality of factoring in the face of liquidity and profitability