Arrendamiento financiero y su incidencia en los estados financieros de la empresa Servimix- Kira Eirl, Distrito de San Vicente- 2020
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Date
2025-05-14
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Universidad Nacional de Cañete
Abstract
La investigación denominada “Arrendamiento financiero y su incidencia en los Estados financieros de la empresa Servimix-Kira EIRL, distrito de San Vicente de Cañete- 2020, cuyo objetivo fue “Determinar si el Arrendamiento financiero incide en los Estados financieros de la empresa Servimix-Kira EIRL, distrito de San Vicente de Cañete-2020”. Para efectos se utilizó una metodología correlacional causal, no experimental, método deductivo, población diez colaboradores, muestra 10 colaboradores por ser una muestra pequeña y por ser no probabilística por conveniencia, la técnica de estudio fue entrevista y el instrumento la entrevista estructurada, fue validada y se probó su confiabilidad, se utilizó el SPSS y el software Excel para procesar los resultados. Los resultados mostraron que el arrendamiento financiero incide en los cuatro estados financieros básicos. Como conclusiones podemos decir que el arrendamiento financiero índice de manera positiva en los estados financieros de Servimix-Kira EIRL, de San Vicente de Cañete-2020.
The present research work entitled “Financial lease and its impact on the financial statements of the company Servimix-Kira EIRL, district of San Vicente de Cañete-2020, had the objective of “Determining whether the financial lease affects the financial statements of the company Servimix-Kira EIRL, district of San Vicente de Cañete-2020. For purposes, a causal correlational methodology was used, non-experimental design, deductive method, population of ten workers, sample of 10 workers because it was a small sample and because it was non-probabilistic for convenience, the study technique was the interview and the instrument was The structured interview was validated and its reliability was demonstrated. SPSS and Excel software were used for data analysis and processing. Among the results, it was obtained that financial leasing affects the financial statements of the company, such as the statement of financial position, statement of comprehensive income, statement of changes in net worth. As conclusions we can say that the financial leasing index positively the financial statements of the company Servimix-Kira EIRL, district of San Vicente de Cañete-2020.
The present research work entitled “Financial lease and its impact on the financial statements of the company Servimix-Kira EIRL, district of San Vicente de Cañete-2020, had the objective of “Determining whether the financial lease affects the financial statements of the company Servimix-Kira EIRL, district of San Vicente de Cañete-2020. For purposes, a causal correlational methodology was used, non-experimental design, deductive method, population of ten workers, sample of 10 workers because it was a small sample and because it was non-probabilistic for convenience, the study technique was the interview and the instrument was The structured interview was validated and its reliability was demonstrated. SPSS and Excel software were used for data analysis and processing. Among the results, it was obtained that financial leasing affects the financial statements of the company, such as the statement of financial position, statement of comprehensive income, statement of changes in net worth. As conclusions we can say that the financial leasing index positively the financial statements of the company Servimix-Kira EIRL, district of San Vicente de Cañete-2020.
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Keywords
Leasing financiero, Estados financieros, Apalancamiento financiero, Instituciones financieras..
Citation
Yactayo Huari Carlos Daniel, "Aarrendamiento financiero y su incidencia en los estados financieros de la empresa Servimix- Kira Eirl, Distrito de San Vicente- 2020." Tesis para optar el grado de Licenciado en Contador Público, Escuela de pregrado. Facultad de Contabilidad. Universidad Nacional de Cañete. Cañete - Perú