Metodología FTC para renovación de activos mediante leasing financiero en transporte de carga pesada
DOI:
https://doi.org/10.37711/Keywords:
finance leasing, asset refurbishment, ground transportation, financial analysis, heavy haulageAbstract
Objective. Apply the FTC management methodology as a systematic tool for asset refurbishment through leasing finance in heavy haulage companies in the Department of Junin, Peru. Methods. A research study with a quantitative approach, applied type, non-experimental design, and descriptive scope was conducted between April 2024 and March 2025. The study population was composed of 36 companies of the sector, classified as contributor principal (PRICO), according to the National Superintendence of Customs and Tax Administration (SUNAT), an intentional sample of 7 companies was selected, among these National Transports S.A. Structured questionnaires and financial registration forms were used as instruments. The data were processed among descriptive statistic and comparative financial analysis. Results. Structural barriers that limit access to financial leasing were identified, as read insecurity (18%) deficient infrastructure (17%) and lack of training (16 %). The application of the FTC methodology enabled improvement in the working capital (increase in 55,8 %), current ratio (26,9 %), net profitability (69,0 %) and EBITDA (33,6 %), as well as optimizing cash flows and reducing financial leverage. Conclusions. FTC methodology improves the preparation of financial files, It facilitates access to leasing and strengthens the operational and financial sustainability of transportation companies.
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Schroth, P. (2010). Financial Leasing of Equipment in the Law of the United States. American Journal of Comparative Law, 58(1), 323-351. https://doi.org/10.5131/ajcl.2009.0039
Tong, Y., Yao, Y., & Xiong, X. (2010, 9-10 de enero). Performance evaluation of logistics enterprises based on Economic Value Added and Balanced Scorecard [conferencia]. 2010 International Conference on Logistics Systems and Intelligent Management (ICLSIM), Harbin, China. https://doi.org/10.1109/ICLSIM.2010.5461411
Wang, J. G., & Yang, J. (2016). An Alternative Link Connecting Industry with Finance—Financial Leasing. In J. G. Wang & J. Yang [Eds.], Financing without Bank Loans (pp. 97-111). Springer Singapore. https://doi.org/10.1007/978-981-10-0901-3_8
Zhan, Y., & Zhao, X.-E. (2012, 28-29 de octubre). Study on Financial Evaluation of Transportation Company Based on Grey Correlation Analysis [conferencia]. 2012 Fifth International Symposium on Computational Intelligence and Design, Hangzhou, China. https://doi.org/10.1109/ISCID.2012.249
Zhang, Z.-Q., Yu, L., & Xie, W.-H. (2016). Research on Regional Logistics Industry Development Strategy Based on System Dynamics: Take Changzhou as a Case. 3rd International Conference on Management Science and Management Innovation. https://doi.org/10.2991/msmi-16.2016.5
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