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Salud, Ciencia y Tecnología Metaverse Basic and Applied Research Data & Metadata Interdisciplinary Rehabilitation Salud, Ciencia y Tecnología - Serie de Conferencias Community and Interculturality in Dialogue Seminars in Medical Writing and Education Health Leadership and Quality of Life Gamification and Augmented Reality Southern perspective / Perspectiva austral
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Original
Published: 2024-04-12
DOI: https://doi.org/10.56294/piii2024248

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

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Beatriz Carire Soras ,
Beatriz Carire Soras

Universidad Peruana Unión, Lima, Perú

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Salomón Axel Vásquez Campos ,
Salomón Axel Vásquez Campos

Universidad Peruana Unión, Lima, Perú

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Rafael Romero-Carazas ,
Rafael Romero-Carazas

Universidad Peruana Unión, Lima, Perú

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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

Keywords:

Liquidity,
Profitability,
Cash,
Accounting,

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 Jul. 6];2:248. Available from: https://proceedings.saludcyt.ar/index.php/piii/article/view/248

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

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Vol. 2 (2024)
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