Factoring financiero como opción de liquidez a corto plazo para las empresas del sector comercial de electrodomésticos al publico.

Abstract

The study of factoring finances as a short term financing mechanism demonstrates to be one of the most valuable tools for the development of Ecuadorian companies, not only because of their competitive periods of high discount compared to commercial factories, that do not exceed the interest rates of current loans offered by financial institutions, but also for the speed by which these invoice sales transactions can be made; provided that the status of the portfolio of accounts be able to charge marketed complies within the conditions of the institutions that offer it. Through this research, a correlation has been made to measure the impact of the use of factoring on the financial management of commercial appliances companies, in addition to complementing the methodological design in place, with an interview conducted directly with three managers of financial management in companies dedicated to the sale of home appliances in Guayaquil to gather sufficient evidence about knowledge and experience in the management of financial factoring. Finally, a format has been designed for the analysis of internal financial information prior to the negotiation of a factoring contract with the bidding institutions.