Influencia del promedio de industria en los indicadores económicos y financieros de las empresas supervisadas por ls SMV, 2021
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Date
2024
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Universidad Nacional de Trujillo
Abstract
El presente trabajo de investigación tiene como objetivo general “determinar la influencia del promedio de industria en los indicadores económicos y financieros de las empresas supervisadas por la SMV, 2021”. Y para ello, se obtuvo la información financiera de las empresas supervisadas por la SMV con el objetivo de clasificarlas, determinar su promedio de industria y comparar los resultados con los principales indicadores económicos y financieros. Asimismo, para desarrollar los objetivos la investigación se utilizó un enfoque cuantitativo, el método tipo explicativo, y diseño no experimental. La población lo conformo los estados financieros (Estado de Situación Financiera y Estado de Resultados) de las entidades (280) supervisadas por la SMV en el año 2021, y la muestra lo conformaron las empresas (73) de los sectores industriales (36), mineros (17), agroindustriales (09), inmobiliarios (07) y agrícola (04).
Como resultados de la investigación se concluyó que, existe influencia significativa entre el promedio de industria y los indicadores económicos y financieros de las empresas supervisadas por la SMV según sector económico y tamaño en el año 2021. Ello se determinó a partir del análisis estadístico comparando los promedios de industria de las empresas de muestra (industria siderúrgica) con las empresas que conforman dicho sector, observándose que existe asociación (Coeficiente R de Persona, cercano a 1) e influencia significativa (Resultado de Coeficiente Beta mayor a 1), lo cual ayudaría a las empresas determinar estándares de gestión y de mejora continua para los diferentes sectores económicos.
In this research work, the general objective is "to determine the influence of the industry average on the economic and financial indicators of the companies supervised by the SMV, 2021". And for this, the financial information of the companies supervised by the SMV was obtained in order to classify them, determine their industry average and compare the results with the main economic and financial indicators. Likewise, to develop the research objectives, a quantitative approach was used, the descriptive-explanatory type method, and a explanatory design. The population was made up of the financial statements (Statement of Financial Situation and Statement of Income) of the entities (280) supervised by the SMV in the year 2021, and the sample was made up of the companies (73) of the industrial sectors (36), mining (17), agro-industrial (09), real estate (07) and agriculture (04). As a result of the research, it was concluded that there is a significant influence between the industry average and the economic and financial indicators of the companies supervised by the SMV according to economic sector and size in the year 2021. This was determined from the statistical analysis comparing the industry averages of the sample companies (steel industry) with the companies that make up said sector, observing that there is an association (R Coefficient of Person, close to 1) and significant influence (Result of Beta Coefficient greater than 1), which would help companies to determine management and continuous improvement standards for different economic sectors.
In this research work, the general objective is "to determine the influence of the industry average on the economic and financial indicators of the companies supervised by the SMV, 2021". And for this, the financial information of the companies supervised by the SMV was obtained in order to classify them, determine their industry average and compare the results with the main economic and financial indicators. Likewise, to develop the research objectives, a quantitative approach was used, the descriptive-explanatory type method, and a explanatory design. The population was made up of the financial statements (Statement of Financial Situation and Statement of Income) of the entities (280) supervised by the SMV in the year 2021, and the sample was made up of the companies (73) of the industrial sectors (36), mining (17), agro-industrial (09), real estate (07) and agriculture (04). As a result of the research, it was concluded that there is a significant influence between the industry average and the economic and financial indicators of the companies supervised by the SMV according to economic sector and size in the year 2021. This was determined from the statistical analysis comparing the industry averages of the sample companies (steel industry) with the companies that make up said sector, observing that there is an association (R Coefficient of Person, close to 1) and significant influence (Result of Beta Coefficient greater than 1), which would help companies to determine management and continuous improvement standards for different economic sectors.
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HUMANITIES and RELIGION::History and philosophy subjects::History subjects::History