Citas bibligráficas
De, I., Julca, J. (2019). El impacto de la toma de decisiones financieras en la rentabilidad de las empresas productoras y comercializadoras de helados artesanales, ubicadas en Lima moderna durante el 2017 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/625762
De, I., Julca, J. El impacto de la toma de decisiones financieras en la rentabilidad de las empresas productoras y comercializadoras de helados artesanales, ubicadas en Lima moderna durante el 2017 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2019. http://hdl.handle.net/10757/625762
@misc{renati/368467,
title = "El impacto de la toma de decisiones financieras en la rentabilidad de las empresas productoras y comercializadoras de helados artesanales, ubicadas en Lima moderna durante el 2017",
author = "Julca Loza, Jenifer Dalia",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2019"
}
The present research work is related to show the influence of financial decision making in the profitability of production and trading companies of handmade ice creams, located in Modern Lima during 2017. Whit this purpose, it has been used the union of diverse knowledge learned during college and the work environment, in topics like accounting and finance; conducting the research under the concepts of the International Financial Reporting Standards and the respective financial analysis. Also, in order to validate the main hypothesis, it was used a mixed approach for the research, which includes collection and analysis of quantitative and qualitative data. For the collection of qualitative data, in depth interviews were performed to two types of professionals, experts in financial matters and experienced people in the ice cream sector. While the surveys were conducted to seventeen ice cream companies of handmade ice cream in its different presentations as classic, soft and popsicle ice cream. Similarly, the case study of the "Dulce Tentación" ice cream was presented, which three types of analysis were used. Among which are, horizontal and vertical analysis, analysis of ratios and cash flow. With this, it was corroborated that the information obtained in the field work supports the main hypothesis, affirming the relationship between decision making and the profitability of the aforementioned companies, not being able to determine if the impact is positive or negative, because It depends on several factors such as the location of the business, the product and the customer service.
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