La contabilidad gerencial y su incidencia en las decisiones financieras de Agroindustrial Estanislao del Chimú S.A.C., Pacanga – 2023
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Date
2024
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Universidad Nacional de Trujillo
Abstract
La investigación tuvo como objetivo principal determinar la manera que la contabilidad gerencial incide en las decisiones financieras de Agroindustrial Estanislao del Chimú S.A.C., Pacanga – 2023, la metodología de estudio es tipo cuantitativa, de alcance de la investigación analítica - descriptiva, de diseño no experimental de corte transversal, y conforme a los resultados obtenidos se concluye que la contabilidad gerencial sí incide en las decisiones financieras y económicas de la empresa. Su sistema de información contable financiero (básico) evaluado determina que posee buena situación financiera y económica; sin embargo necesita mejorar la estructura de su organización administrativa para permitir una adecuada funcionalidad del sistema de contabilidad de información gerencial que mejoraría la afluencia de la información requerida por la gerencia de todas sus áreas administrativas, servicios, campo y packing. Se concluye que la contabilidad gerencial incide positivamente en las decisiones financieras de Agroindustrial Estanislao del Chimú S.A.C., ya que proporciona a gerencia la información precisa y oportuna para la toma de decisiones, lo que se refleja de manera evidente en el Estado de Situación Financiera y el Estado de Ganancias y Pérdidas, juntamente con los indicadores económicos y financieros con la propuesta de un diseño de sistema de información contable gerencial, obteniendo un margen de utilidad neta sobre ventas de 19.71%, ROA de 11.22%, ROE de 19.68%, Liquidez de S/ 1.65 y Solvencia de S/ 2.33.
ABSTRACT The main objective of the research was to determine the way that management accounting affects the financial decisions of Agroindustrial Estanislao del Chimú S.A.C., Pacanga - 2023, the study methodology is quantitative, with the scope of analytical - descriptive research, with a non-experimental design. . cross-sectional, and according to the results obtained, it is concluded that management accounting does affect the financial and economic decisions of the company. Its evaluated financial accounting information system (basic) determines that it has a good financial and economic situation; However, you need to improve the structure of your administrative organization to allow adequate functionality of the management information accounting system that will improve the influence of the information required by the management of all your administrative areas, services, field and packaging. It is concluded that management accounting has a positive impact on the financial decisions of Agroindustrial Estanislao del Chimú S.A.C., since it provides management with accurate and timely information for decision making, which is evidently reflected in the Statement of Financial Situation and the Profit and Loss Statement, together with the economic and financial indicators with the proposal of a management accounting information system design, obtaining a net profit margin on sales of 19.71%, ROA of 11.22%, ROE of 19.68%, Liquidity of S/ 1.65 and Solvency of S/ 2.33.
ABSTRACT The main objective of the research was to determine the way that management accounting affects the financial decisions of Agroindustrial Estanislao del Chimú S.A.C., Pacanga - 2023, the study methodology is quantitative, with the scope of analytical - descriptive research, with a non-experimental design. . cross-sectional, and according to the results obtained, it is concluded that management accounting does affect the financial and economic decisions of the company. Its evaluated financial accounting information system (basic) determines that it has a good financial and economic situation; However, you need to improve the structure of your administrative organization to allow adequate functionality of the management information accounting system that will improve the influence of the information required by the management of all your administrative areas, services, field and packaging. It is concluded that management accounting has a positive impact on the financial decisions of Agroindustrial Estanislao del Chimú S.A.C., since it provides management with accurate and timely information for decision making, which is evidently reflected in the Statement of Financial Situation and the Profit and Loss Statement, together with the economic and financial indicators with the proposal of a management accounting information system design, obtaining a net profit margin on sales of 19.71%, ROA of 11.22%, ROE of 19.68%, Liquidity of S/ 1.65 and Solvency of S/ 2.33.
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Keywords
Contabilidad gerencial, Decisiones financieras, Agroindustria