Bibliographic citations
Rodriguez, M., Alarcon, L. (2023). La medición posterior de inventarios y su impacto financiero por el cambio de la demanda en empresas de confección de ropa formal en Ate, 2021. [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/668998
Rodriguez, M., Alarcon, L. La medición posterior de inventarios y su impacto financiero por el cambio de la demanda en empresas de confección de ropa formal en Ate, 2021. [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2023. http://hdl.handle.net/10757/668998
@misc{renati/1294772,
title = "La medición posterior de inventarios y su impacto financiero por el cambio de la demanda en empresas de confección de ropa formal en Ate, 2021.",
author = "Alarcon Torres, Linda Aylly Aracely",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2023"
}
The main objective of this research is to determine the effect of the subsequent measurement of inventories, as a result of a change in demand, on the financial impact of companies in the formal clothing manufacturing sector in the Ate district in 2021, as a consequence of a pandemic that affected many sectors of Peru in a notable way. Within the conceptual framework, there is the financial impact, which can be defined as those changes that are reflected in the financial statements as a result of changes in various variables as long as they belong to the framework of the International Standards. In the present investigation, said financial impact will be measured exclusively with profitability. On the other hand, there is the subsequent measurement of inventories, which is defined as that measurement of inventories considering the lower value between cost and net realizable value. Regarding the methodology used, it is considered to be correlational - causal due to the proposed objective that covers determining the negative effect of the financial impact of the subsequent measurement of inventories in companies in the formal clothing manufacturing textile sector, thanks to the collection information from reliable sources. Among the results obtained, it was found that there is a significant effect of the determination of the VNR and the recognition of the expense on the results of the companies in the formal clothing manufacturing sector in the district of Ate in the year 2021. Concluding that It verifies that there is a significant effect of the subsequent measurement of inventories, product of a change in demand, on the financial impact of companies in the sector.
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