CURRENT ASSET IN THE PROFITABILITY OF THE COMPANY PROIMEC S.A. FROM THE MANTA CANTON, 2019-2020
Keywords:
Current assets, Profitability, Business sectorAbstract
Current assets refer to everything that corresponds to the assets and rights owned by a company, focusing on those assets that can be converted into cash in less than twelve months. For its part, profitability is the ability of an organization to produce sufficient profits, in relation to sales, assets or own resources; being useful to determine if it is producing enough profits to maintain itself and expand, or on the contrary, if it is making losses. For the development of this mixed approach research (qualitative-quantitative), information was collected from scientific articles published by various authors from 2015 to 2020 in research databases such as Redalyc, Latindex and Scielo and Scopus. On the other hand, to solve the quantitative section, a survey was conducted focused on 10 officials of the company PROIMEC S.A. The main results indicate that there is a significant positive relationship between total assets and net profit, for which the company PROIMEC S.A. is considered profitable. The practical purpose of this research is to benefit the company with a technical and scientific guide for the evaluation of its current assets and the measurement of its profitability. Scientifically, it provides a reference or source of theoretical, technical and methodological consultation in relation to the variables under study, which will benefit the business sector, professionals, students and the community in general.
Keywords: Current assets, Profitability, Business sector.
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References
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