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Accounts receivable and its incidence on the return on investment in the company in a Peruvian MYPE
Author(s)
Abad Pintado, Jezrielita
Vásquez Julón, Norith
Date Issued
30 de junio de 2023
Type
Article
Volume
26
Issue
2
Series/Report No.
Sciéndo
Start Page
199
End Page
203
ISSN
1681-7230
2617-3735
Abstract
Accounts receivable are essential in the return on investment in a company, in this sense the present has as a general objective to determine the influence of accounts receivable on the return on investment, in the company Rotemar EIRL, periods 2019-2021 In this sense, the research awaits a quantitative approach methodology, of a causal or explanatory type, its design is non-experimental and cross-sectional, the financial information of the company was used, from the years 2019-2021. Coming to conclude that accounts receivable (Credit Policies, Collection Policy), has a positive and significant influence on the return on investment, by 54.4%, so it is determined that in the company the accounts receivable is important and their recovery is important because in this way there will be a good return on the investment made.