La emisión y negociación de facturas comerciales negociables como mecanismo de financiamiento para las pymes del sector manufacturero que cotizan dentro del mercado bursátil en la ciudad de Quito.

Abstract

The Negotiable Commercial Invoices (FCN) are securities that are traded on the Quito Stock Exchange, with the purpose that companies including SMEs get financing to negotiate their negotiable commercial invoices and thus obtain liquidity. On the Bolsa de Valores Quito; Currently 69 private companies negotiate their negotiable commercial invoices, of which 35 companies are manufacturing, that is, 50.72%. This form of financing has had a positive impact on the negotiation of negotiable commercial invoices with respect to the liquidity of the company.