Payment methods and their impact on the financial management of empresa cervecerías peruanas Backus S.A.A., La esperanza district – 2015

Abstract

The main objective of the investigation was to determine which payment method influences most on the financial management of Empresa Cervecerías Peruanas Backus S.A.A. It was a non-experimental, descriptive, cross-sectional research; the technique used was documentary analysis and the sample was the company itself during the year 2015. It was found that the company had three types of customers: Pos, Distributors and Key Accounts. Three payment methods were also found in the period 2015: cash on delivery with 40,82%; checks with 0,07%, and deposits with 59,11%. It was concluded that the payment method that most affected the

financial management of the company was cash on delivery because they had to pay for a third party service, i.e. the payment to Herme's company, for the physical transfer of the money from the company to the bank BBVA. If the payment were a direct deposit to the bank, it would save the transfer cost, and it would avoid robberies and assaults of deliverers.