Bibliographic citations
Gómez, W., (2023). Modelo de control de gestión financiera para mejorar la rentabilidad de las MYPES sector calzado: El Porvenir, 2020 [Universidad Nacional de Trujillo]. https://hdl.handle.net/20.500.14414/19097
Gómez, W., Modelo de control de gestión financiera para mejorar la rentabilidad de las MYPES sector calzado: El Porvenir, 2020 []. PE: Universidad Nacional de Trujillo; 2023. https://hdl.handle.net/20.500.14414/19097
@phdthesis{renati/1046584,
title = "Modelo de control de gestión financiera para mejorar la rentabilidad de las MYPES sector calzado: El Porvenir, 2020",
author = "Gómez Huacacolqui, Walter Paz",
publisher = "Universidad Nacional de Trujillo",
year = "2023"
}
The main objective of the research was to design the financial management control model to improve the profitability of MYPES in the footwear sector, El Porvenir district: 2020. The type of study is nonexperimental, with a correlational and cross-sectional design. We worked with a population of 201 MYPES, obtaining a random sample of 132; Reliable and validated questionnaires were used, as well as an interview guide, processing the data through SPSS and whose results are presented in tables and statistical graphs. As results in generalities of the companies; it can be affirmed that 83.3% of the companies are formally constituted and 53% are as a closed corporation. Regarding financial management; 54% if they carry an annual budget in a regular and non-formal way, 41% if they submit it to an administrator for review, 62% review expenses for plans and for decision-making, 72% have procedures for payments, purchases and accounts receivable, 55% document and monitor procedures, 83% have income and expense supports, 78% handle accounting, 56% document their way of paying and how to do their products, however 58% have not heard about IFRS. Regarding profitability factors; 64% know the balance sheet in detail, 26% manage an investment plan, 71% clearly know the profitability generated by their company, 39% have a projected cash flow. Regarding the relationship between the financial management control model and profitability, a correlation coefficient of 0.786 and p-sig of 0.039 were found. Finally, it is concluded that there is a strong positive relationship between the control of financial management and profitability, since a direct and strong correlation was found between the variables, in addition to being significant since its p-value is less than 0.05. These results obtained allow verifying the achievement of the objective foreseen in the investigation.
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