Análisis de la factura comercial negociable como método de financiamiento.

Abstract

The present investigation provides a description of the negotiable commercial invoice, and encompasses a series of substantial concepts within the study thereof. The purpose of this paper is to analyze the negotiable commercial invoice as a source of financing, thus seeking to determine its degree of reception at the national level. The methodology applied is qualitative and descriptive, where the use of bibliographic sources is used, as well as technological tools for accessing and analyzing information present in the different laws, regulations and scientific articles. The results of the investigation, after the analysis of the concepts within it, and of statistical data that comprise from the year 2015 to the year 2018 allows us to conclude in the importance, relevance, and reception of the negotiable commercial invoice within our country.