Repositorio Digital Universidad Andina del Cusco

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dc.contributor.advisorFigueroa Alcántara, Pavel Miguel-
dc.contributor.authorCalderón Quispe, Yadira Milagros-
dc.contributor.authorBéjar Airampo, Karel Sofia-
dc.dateFor many years, corporate finance has studied, as organizations and companies that define and articulate their sources of financing, this being one of the main financial decisions along with investment decisions. This research intends to determine the relationship of indebtedness and profitability of private educational institutions of the district of San Jerónimo - 2016, based on the hypothesis, the indebtedness is related to the profitability of private educational institutions of the district of San Jerónimo- Cusco, 2016. The structure of the financing of these companies is also explored, on the distribution trends of the financing of external sources and on the use of financial obligations for the leveraging of investments in companies. For the study, the private educational institutions of the district of San Jerónimo are taken as reference with their financial statements for the year 2016, information that contains data from 10 educational institutions. The results of the investigation conclude that the relationship between indebtedness and profitability of private educational institutions of the district of San Jerónimo-Cusco, 2016; in terms of debt ratios and profitability ratios such as: the gross profit margin, operating profit margin, net profit margin, Return on assets (ROA), eturn on equity (ROE) and degree of financial leverage ; which manifests in average levels of Pearson's 'r' correlation; On the other hand, the indebtedness represented by the ratio of fixed interest charges in relation to the profitability ratios such as: gross profit margin, operating profit margin, net profit margin, return on assets and return on equity, have average relationship, manifested in Pearson's 'r' correlation; On the other hand, there is a weak relationship with respect to the degree of financial leverage.en_US
dc.date.accessioned2018-06-18T16:42:09Z-
dc.date.available2018-06-18T16:42:09Z-
dc.date.issued2018-05-07-
dc.identifier.urihttp://repositorio.uandina.edu.pe/handle/UAC/1713-
dc.description.abstractPor muchos años las finanzas empresariales han estudiado, como las organizaciones y las empresas en general definen y articulan sus fuentes de financiamiento, siendo esta una de las principales decisiones financieras junto a las decisiones de inversión. En esta investigación se pretende determinar la relación del endeudamiento y la rentabilidad de las instituciones educativas privadas del distrito de San Jerónimo, periodo 2016, partiendo de la hipótesis, el endeudamiento tiene relación con la rentabilidad de las instituciones educativas privadas del distrito de San Jerónimo-Cusco, periodo 2016. Igualmente se explora la estructura del financiamiento de estas empresas, sobre las tendencias de distribución de la financiación de las fuentes externas y sobre el uso de obligaciones financieras para el apalancamiento de inversiones en las empresas. Para el estudio se toma como referencia las instituciones educativas privadas del distrito de San Jerónimo con sus estados financieros para el año 2016, información que contiene datos de 10 instituciones educativas. Los resultados de la investigación concluye que la relación entre el endeudamiento y la rentabilidad de las instituciones educativas privadas del distrito de San Jerónimo-Cusco, periodo 2016; en cuanto a los índices de endeudamiento y ratios de rentabilidad tales como: el margen de utilidad bruta, margen de utilidad operativa, margen de utilidad neta, rotación sobre activos totales (ROA), rendimiento sobre el patrimonio (ROE) y grado de Apalancamiento financiero; que se manifiesta en niveles medios de la correlación ‘r’ de Pearson; por otro lado el endeudamiento representado por la razón de cargos intereses fijos con relación a los ratios de rentabilidad tales como: margen de utilidad bruta, margen de utilidad operativa, margen de utilidad neta, rentabilidad a partir de activos y rendimiento sobre el patrimonio, tienen relación media, manifestado en la correlación ‘r’ de Pearson; por otro lado existe una relación débil con respecto al grado de apalancamiento financiero.es_PE
dc.description.abstractFor many years, corporate finance has studied, as organizations and companies that define and articulate their sources of financing, this being one of the main financial decisions along with investment decisions. This research intends to determine the relationship of indebtedness and profitability of private educational institutions of the district of San Jerónimo - 2016, based on the hypothesis, the indebtedness is related to the profitability of private educational institutions of the district of San Jerónimo- Cusco, 2016. The structure of the financing of these companies is also explored, on the distribution trends of the financing of external sources and on the use of financial obligations for the leveraging of investments in companies. For the study, the private educational institutions of the district of San Jerónimo are taken as reference with their financial statements for the year 2016, information that contains data from 10 educational institutions. The results of the investigation conclude that the relationship between indebtedness and profitability of private educational institutions of the district of San Jerónimo-Cusco, 2016; in terms of debt ratios and profitability ratios such as: the gross profit margin, operating profit margin, net profit margin, Return on assets (ROA), eturn on equity (ROE) and degree of financial leverage ; which manifests in average levels of Pearson's 'r' correlation; On the other hand, the indebtedness represented by the ratio of fixed interest charges in relation to the profitability ratios such as: gross profit margin, operating profit margin, net profit margin, return on assets and return on equity, have average relationship, manifested in Pearson's 'r' correlation; On the other hand, there is a weak relationship with respect to the degree of financial leverage.en_US
dc.description.uriTesises_PE
dc.formatapplication/pdfes_PE
dc.language.isospaes_PE
dc.publisherUniversidad Andina del Cuscoes_PE
dc.rightsinfo:eu-repo/semantics/restrictedAccesses_PE
dc.sourceUniversidad Andina del Cuscoes_PE
dc.sourceRepositorio Institucional - UACes_PE
dc.subjectEndeudamientoes_PE
dc.subjectRentabilidades_PE
dc.subjectRatioses_PE
dc.titleEl endeudamiento y la rentabilidad en las instituciones educativas privadas del distrito de San Jerónimo-Cusco, periodo 2016.es_PE
dc.typeinfo:eu-repo/semantics/bachelorThesises_PE
thesis.degree.nameContador Públicoes_PE
thesis.degree.grantorUniversidad Andina del Cusco. Facultad de Ciencias Económicas, Administrativas y Contableses_PE
thesis.degree.levelTitulo Profesionales_PE
thesis.degree.disciplineContabilidades_PE
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