Resumo

RUIZ HUAMANCHAY, Víctor Alfonso et al. Payment control and its impact on the profitability of Horno's de Rumiñahui E.I.R.L. in Trujillo. Impulso [online]. 2025, vol.5, n.9, pp.1-15.  Epub 01-Jan-2025. ISSN 2959-9040.  https://doi.org/10.59659/impulso.v.5i9.64.

The payment control and profitability are crucial for optimizing resources, ensuring liquidity, and improving business financial efficiency. This research evaluates the impact of payment control on the profitability of Horno's de Rumiñahui E.I.R.L., using a quantitative approach and a descriptive scope. The comparison of ROA and ROE ratios between 2021 and 2022 shows significant changes. ROA decreased from 9.93% to 8.60%, but increased to 11.05% and 10.37% when considering late interest. ROE also fell from 24.75% to 19.24%, but rose to 26.79% and 22.40% with interest. Additional analysis indicates that payment control impacts profitability: total purchases dropped by 13.30%, while credit purchases increased by 2.10%. Payment efficiency decreased by 3.02%, increasing accounts payable by 35.58%, which negatively impacts profitability. Payment control and profitability are essential for optimizing resources, ensuring liquidity, and improving business financial efficiency.

Palavras-chave : Cost; Financial management; Payment control; Profitability; Utilities..

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