EL FACTORING FINANCIERO COMO ALTERNATIVA DE LIQUIDEZ A CORTO PLAZO PARA LAS PYMES COMERCIALES DE GUAYAQUIL

Abstract

The present work of investigation provides the forms and mechanisms of financing that are using the commercial SMEs of the city of Guayaquil, as fundamental base to realize an offer that promotes the use of Factoring's contract in the city and in the country. The methods that one used in the production of the investigation are of exploratory character by means of an analytical and quantitative investigation by means of the analysis of documentations of the first and second order. Inside the principal results obtained of the investigation, there can be mentioned that 87 % of the commercial SMEs of the city of Guayaquil obtains the financing by means of the credits of the financial institutions, which corroborates the situation of financial alternative tools as the Factoring on the market. Equally 67 % affirmed that they do not know the Factoring as financial product, on the other hand it was investigated if they would agree to obtain financing by means of the accounts for charging of the company and the response was an aim 73 %. Likewise is outlined the absence of a legal regulation of the Factoring in the Ecuador, which does not allow his efficient development on the market. In the first chapter of the work of investigation there consists the exposition, the systematizing and formulation of the problem, in the second chapter