Análisis de los modelos de amortización francés y alemán para el control de la obligación financiera de las empresas.

Abstract

The financial system plays an important role in the relationships established between creditors and debtors, due to the fact that, due to their role as intermediaries, they are responsible for determining the aspects that should be considered, among which are the place, the interest rate, fees, among others, at the time of making financial leverage. The objective of this research work is to: Analyze the French and German amortization methods by studying their characteristics to determine their incidence in the control of the obligation. The research method is descriptive and the documentary. In this way, from the description of the situations, activities and processes of the amortization methods analyzed, it is expected to respond to the situation of the proposed investigation. With the documentary method access to information contained in books, scientific journals, publications, among others, of great theoretical contribution to the theoretical foundation. The results of the investigation show that in the German depreciation method as in the French system, the fee paid is composed of two components; one that is used to amortize capital and the other to interest.