EL FACTORING COMO HERRAMIENTA FINANCIERA PARA MEJORAR LA RENTABILIDAD DE LAS PEQUEÑAS Y MEDIANAS EMPRESAS TEXTILES DE LA ZONA URBANA DEL CANTÓN AMBATO DURANTE EL AÑO 2015

Abstract

The present research work entitled ―Factoring as a financial tool to improve the profitability of small and medium-sized textile companies in the Ambato‘s urban area during the year 2015‖ addresses one of the problems facing the country's business sector , As of the province of Tungurahua in both small and medium enterprises. Specifically in the textile sector, there is a common problem that is the lack of liquidity, due to the late recovery of the collection portfolio, which is why we have tried to find different solutions for companies to have a normal development and their Turn business does not stop. Some of the solutions that these companies for which they have chosen have not necessarily yielded the expected results, since when they turn to illegal financing with high interests, in the long run they lead to greater expenditure of financial resources, becoming a solution at the moment but totally inadequate. Both the lack of liquidity causes a stagnation in the companies.