Control Interno y Gestión de Inventarios en la microempresa Inversiones Agrícolas E&C S.A.C., Imperial 2022
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Date
2023-10-04
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Universidad Nacional de Cañete
Abstract
La finalidad del estudio consiste en establecer la correspondencia entre el control interno y la gestión de inventarios en la microempresa Inversiones Agrícolas E&C S.A.C. Imperial 2022. La metodología es de tipo aplicada, su diseño se consideró no experimental- transversal; orientación cuantitativa y el alcance descriptivo-correlacional. Asimismo, los participantes a estudiar fueron 60 trabajadores, quienes luego respondieron a un cuestionario estructurado por 12 interrogantes para la primera materia y 8 preguntas para la segunda constante, con el fin de cumplir los propósitos de la investigación. Los hallazgos evidenciaron una significancia p-valor=0,000, inferior a 0,05 y un coeficiente rho de spearman igual a 0,801 demostrando que la correspondencia entre constantes de estudio es real y; además, es positiva en un grado alto, con lo cual se acepta la hipótesis
alterna; asimismo, las dimensiones del control interno representadas por sus componentes
tuvieron un nivel de correlación de spearman de 0,734; 0,713 y 0,715 respectivamente. Se concluye que existe una correspondencia directa y significativa entre el control interno y la gestión de inventarios en la microempresa Inversiones Agrícolas E&C S.A.C. Imperial 2022.
The purpose of the study is to establish the correspondence between internal control and inventory management in the microenterprise Inversiones Agrícolas E&C S.A.C. Imperial 2022. The methodology is applied, its design was considered non-experimental-cross-sectional; quantitative orientation and descriptive-correlational scope. Likewise, the participants to be studied were 60 workers, who then responded to a questionnaire structured by 12 questions for the first subject and 8 questions for the second constant, in order to fulfill the purposes of the research. The findings showed a significance p-value = 0.000, less than 0.05 and a Spearman's rho coefficient equal to 0.801, demonstrating that the correspondence between study constants is real and; Furthermore, it is positive to a high degree, which accepts the hypothesis alternates; Likewise, the dimensions of internal control represented by its components They had a Spearman correlation level of 0.734; 0.713 and 0.715 respectively. It is concluded that there is a direct and significant correspondence between internal control and inventory management in the microenterprise Inversiones Agrícolas E&C S.A.C. Imperial 2022.
The purpose of the study is to establish the correspondence between internal control and inventory management in the microenterprise Inversiones Agrícolas E&C S.A.C. Imperial 2022. The methodology is applied, its design was considered non-experimental-cross-sectional; quantitative orientation and descriptive-correlational scope. Likewise, the participants to be studied were 60 workers, who then responded to a questionnaire structured by 12 questions for the first subject and 8 questions for the second constant, in order to fulfill the purposes of the research. The findings showed a significance p-value = 0.000, less than 0.05 and a Spearman's rho coefficient equal to 0.801, demonstrating that the correspondence between study constants is real and; Furthermore, it is positive to a high degree, which accepts the hypothesis alternates; Likewise, the dimensions of internal control represented by its components They had a Spearman correlation level of 0.734; 0.713 and 0.715 respectively. It is concluded that there is a direct and significant correspondence between internal control and inventory management in the microenterprise Inversiones Agrícolas E&C S.A.C. Imperial 2022.
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Keywords
Control interno,, ambiente de control, información y comunicación,
Citation
Huaman Martinez, Mayra Andrea - Espilco Cullanco, Zulli Neodali, "Control Interno y Gestión de Inventarios en la microempresa Inversiones Agrícolas E&C S.A.C., Imperial 2022 " Tesis para optar el grado de Licenciada en Contador Público, Escuela de pregrado. Facultad de Contabilidad. Universidad Nacional de Cañete. Cañete - Perú