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Article . 2019 . Peer-reviewed
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Gerencia financiera como factor de rentabilidad en organizaciones empresariales

Authors: Norberto José Mejía;

Gerencia financiera como factor de rentabilidad en organizaciones empresariales

Abstract

El propósito general de esta investigación fue analizar la gerencia financiera como factor de rentabilidad en organizaciones empresariales, al determinar los mecanismos de inversión, describir las fuentes de financiamiento, determinar las políticas de dividendos, establecer los niveles de utilidad y describir los índices de rentabilidad de ellas, basándose en diversos autores. La investigación estuvo enmarcada en el paradigma positivista, enfoque cuantitativo, de tipo analítica con un diseño no experimental, transeccional de campo. La población quedó constituida por diez (10) gerentes y ciento cuarenta (140) subalternos de cinco (5) organizaciones empresariales, usando censo poblacional para los gerentes y aplicando muestreo intencional para los empleados, originando como unidades de análisis diez (10) gerentes y treinta (30) empleados. La técnica de recolección de datos fue un cuestionario de cincuenta y siete (57) ítems con escala tipo Likert, validado por cinco (5) expertos. La confiabilidad fue calculada mediante el Alfa de Cronbach, arrojando 0,90. Aplicando un proceso estadístico inferencial. Entre los hallazgos se determinó; que en las organizaciones empresariales analizadas muestran carencias en lo referente a la gerencia financiera, específicamente a las políticas de dividendos utilizadas. De igual manera, ven la rentabilidad como la relación entre los ingresos, los costos y gastos generados. El resultado expuesto, indica que la gerencia financiera interviene de manera significativa como factor rentabilidad en las organizaciones empresariales.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
2
Average
Top 10%
Average
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