Resumen

MANRIQUE CESPEDES, Julio Cesar; CARDENAS SAAVEDRA, Abraham; DELGADO CESPEDES, Carlos Alberto  y  HERRERA COMETIVOS, Jhamely. Credit management and the return of working capital in small textile companies. Revista InveCom [online]. 2024, vol.4, n.2, e040263.  Epub 02-Ago-2024. ISSN 2739-0063.  https://doi.org/10.5281/zenodo.10714249.

Small textile companies currently lack working capital to meet their productive capacity, resorting to financing with high interest rates that affect the corresponding utility and profit, which is why it is proposed to improve the management and evaluation of credits for a greater fluidity of operating capital. The objective of this research is to determine how credit management and working capital turnover are related in small textile companies in La Victoria (Peru). The research is of a basic type with a quantitative approach, correlational descriptive level and the design is non-experimental cross-sectional. An 18-item questionnaire was established that contains indicators that are distributed in the three dimensions of credit management: credit capacity, credit status and credit risk; The second variable is working capital turnover with three dimensions: cash, accounts receivable, and inventories. The sampling unit is non-probabilistic and consists of the owners of the companies in question. Finally, the presence of a correlation between credit management and working capital turnover is confirmed, which was verified by means of the Spearman Correlation = -.131 statistic with a p-value = 0.000.

Palabras clave : credit management; working capital; inventory.

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