Citas bibligráficas
Azañero, M., Camizan, I. (2023). Control de inventarios y la rentabilidad de la Industria Arrocera Valle Sagrado S.A.C, distrito Nueva Cajamarca, 2021 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/5940
Azañero, M., Camizan, I. Control de inventarios y la rentabilidad de la Industria Arrocera Valle Sagrado S.A.C, distrito Nueva Cajamarca, 2021 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2023. http://hdl.handle.net/11458/5940
@misc{renati/1055080,
title = "Control de inventarios y la rentabilidad de la Industria Arrocera Valle Sagrado S.A.C, distrito Nueva Cajamarca, 2021",
author = "Camizan Neira, Idelsa",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2023"
}
The thesis entitled "Inventory control and profitability of “Industria Arrocera Valle Sagrado S.A.C.”, Nueva Cajamarca district, 2021", is a basic thesis, with a descriptive design and a non-experimental transversal level. The population consisted of all the company's documents related to inventory control and profitability; in addition, all the company's employees, amounting to a total of 19, the census sample for the documents and 04 employees, using the document analysis form and the interviews as instruments. The results show that the level of implementation of the inventory control phases is regular, where inventory control planning achieves a 50.0% compliance rate, warehouse process management 100% and inventory control evaluation with 25%, where the inventory turnover ratio is 3.10 and the inventory ratio is 0. 177. The level of application of IAS 2: Inventories is good, and the profitability ratios indicate that the current ratio is 267.71, the acid test is 22.71, the return on assets is 0.0666 and the return on equity is 0.0067, being these ratios deficient from the management efficiency approach. It is concluded that there is an incidence of inventory control on the profitability of "Industria Arrocera Valle Sagrado S.A.C.", Nueva Cajamarca district, 2021, evaluated by means of a Student's t-test that shows that the means of the variables are not equal.
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