Contabilidad Ambiental y su incidencia en la gestión financiera de la empresa M & Y Compañía Minera E.I.R.L, Trujillo, 2020
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Date
2022
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Universidad Nacional de Trujillo
Abstract
El estudio aborda como objetivo general determinar la incidencia de la Contabilidad Ambiental en el mejoramiento de la gestión financiera de M & Y Compañía Minera E.I.R.L. Trujillo, 2020. La metodología fue de enfoque cuantitativo, a nivel correlacional, diseño no experimental, métodos de tipo lógico, sintético y dialéctico; su población fue M & Y Compañía Minera E.I.R.L., tomó como parte de la muestra los informes y reportes financieros de la compañía; con ello utilizó como técnicas: el análisis documental con su guía de documentos y la encuesta con su cuestionario; y con las técnicas de tabulación de tablas, conciliación de datos y análisis de información. Entre sus resultados se obtuvo que la responsabilidad ambiental es deficiente para el 58.3%, el sistema de costeo es regular para el 50% y la contabilidad y auditoría para el 75% es regular, logrando una contabilidad ambiental deficiente para el 50%; debido a que su análisis financiero señaló que la disminución de las ventas en -361.35% (2020), generó una utilidad negativa y siendo sus cuentas corrientes las que representan en un 90% del activo corriente; asimismo, se tiene un valor de 56.64% de su pasivo corriente y en sus indicadores en la rentabilidad bajaron considerablemente; mientras que la liquidez se mantuvo positiva y buena. Llegando a la conclusión que la incidencia según el Chi-cuadrado de Pearson con un valor de 0.023 es alto y significativa, es decir, que la contabilidad ambiental mejorará considerablemente la gestión financiera de la empresa M & Y Compañía Minera E.I.R.L.
ABSTRACT The general objective of the study was to determine the incidence of environmental accounting in the improvement of the financial management of M & Y Compañía Minera E.I.R.L. Trujillo, 2020. The methodology was of quantitative approach, correlational level, non-experimental design, logical, synthetic and dialectical methods; its population was M & Y Compañía Minera E.I.R.L., it took as part of the sample the financial reports and reports of the company; with it used as techniques: documentary analysis with its document guide and the survey with its questionnaire; and with the techniques of tabulation of tables, data reconciliation and information analysis. Among its results it was obtained that the environmental responsibility is deficient for 58.3%, the costing system is regular for 50% and the accounting and auditing for 75% is regular, achieving a deficient environmental accounting for 50%; due to the fact that its financial analysis pointed out that the decrease in sales in -361. 35% (2020), generated a negative profit and its current accounts represent 90% of the current assets; likewise, it has a value of 56.64% of its current liabilities and its profitability indicators dropped considerably; while liquidity remained positive and good. The conclusion is that the incidence according to Pearson's Chi-square with a value of 0.023 is high and significant, that is to say, that environmental accounting will considerably improve the financial management of the company M & Y Compañía Minera E.I.R.L.
ABSTRACT The general objective of the study was to determine the incidence of environmental accounting in the improvement of the financial management of M & Y Compañía Minera E.I.R.L. Trujillo, 2020. The methodology was of quantitative approach, correlational level, non-experimental design, logical, synthetic and dialectical methods; its population was M & Y Compañía Minera E.I.R.L., it took as part of the sample the financial reports and reports of the company; with it used as techniques: documentary analysis with its document guide and the survey with its questionnaire; and with the techniques of tabulation of tables, data reconciliation and information analysis. Among its results it was obtained that the environmental responsibility is deficient for 58.3%, the costing system is regular for 50% and the accounting and auditing for 75% is regular, achieving a deficient environmental accounting for 50%; due to the fact that its financial analysis pointed out that the decrease in sales in -361. 35% (2020), generated a negative profit and its current accounts represent 90% of the current assets; likewise, it has a value of 56.64% of its current liabilities and its profitability indicators dropped considerably; while liquidity remained positive and good. The conclusion is that the incidence according to Pearson's Chi-square with a value of 0.023 is high and significant, that is to say, that environmental accounting will considerably improve the financial management of the company M & Y Compañía Minera E.I.R.L.
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Keywords
Contabilidad ambiental, Gestión financiera, Responsabilidad ambiental