Skip to main navigation menu Skip to main content Skip to site footer
×
English | Spanish
Editorial
Current Archives
Original

The cash cycle and economic profitability of Centro Universitario de Prestación de Servicios Imprenta Unión

By
Gisela Díaz Abanto ,
Gisela Díaz Abanto

Universidad Peruana Unión, Lima, Perú

Search this author on:

PubMed | Google Scholar
Beatriz Carire Soras ,
Beatriz Carire Soras

Universidad Peruana Unión, Lima, Perú

Search this author on:

PubMed | Google Scholar
Salomón Axel Vásquez Campos ,
Salomón Axel Vásquez Campos

Universidad Peruana Unión, Lima, Perú

Search this author on:

PubMed | Google Scholar
Rafael Romero-Carazas ,
Rafael Romero-Carazas

Universidad Peruana Unión, Lima, Perú

Search this author on:

PubMed | Google Scholar

Abstract

The objective of this study was to determine the relationship between the cash cycle and economic profitability at the Centro Universitario de Prestación de Servicios Imprenta Unión. The study was based on a quantitative approach with a non-experimental, correlational, explanatory and cross-sectional design. The method used was the analysis of information, consolidating as a study sample the financial statements and accounting records pertaining to accounts receivable turnover, inventory turnover, accounts payable turnover; and then analyzing the cash cycle and the acid test. The results were a positive correlation (Rho=0.612) and a value of (p=0.098) of the cash cycle and profitability, in addition, a coefficient (Rho=0.432) of the accounts receivable turnover and profitability, a coefficient (Rho=0.087) of the inventory turnover and profitability, a coefficient (Rho=0.500) of the accounts receivable turnover and profitability. It is concluded that in the investigation period from 2019-2022 of the unit of analysis the cash cycle does not have an effect on the economic profitability of the Centro Universitario de Prestación de Servicios Imprenta Unión

How to Cite

1.
Díaz Abanto G, Carire Soras B, Vásquez Campos SA, Romero-Carazas R. The cash cycle and economic profitability of Centro Universitario de Prestación de Servicios Imprenta Unión. SCT Proceedings in Interdisciplinary Insights and Innovations [Internet]. 2024 Apr. 12 [cited 2024 Jun. 16];2:248. Available from: https://proceedings.saludcyt.ar/index.php/piii/article/view/248

The article is distributed under the Creative Commons Attribution 4.0 License. Unless otherwise stated, associated published material is distributed under the same licence.

Article metrics

Google scholar: See link

The statements, opinions and data contained in the journal are solely those of the individual authors and contributors and not of the publisher and the editor(s). We stay neutral with regard to jurisdictional claims in published maps and institutional affiliations.