Citas bibligráficas
Alemán, J., (2021). La aplicación del Decreto Supremo 044-2020-PCM y su impacto financiero en el sector comercio - confitería en el Mercado Ciudad de Dios en 2020 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/657618
Alemán, J., La aplicación del Decreto Supremo 044-2020-PCM y su impacto financiero en el sector comercio - confitería en el Mercado Ciudad de Dios en 2020 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2021. http://hdl.handle.net/10757/657618
@misc{renati/397324,
title = "La aplicación del Decreto Supremo 044-2020-PCM y su impacto financiero en el sector comercio - confitería en el Mercado Ciudad de Dios en 2020",
author = "Alemán Heredia, Jorge Jesús",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2021"
}
In 2020 the world economy has suffered a recession, including Peru, due to the appearance of COVID-19. To mitigate the spread of the virus, the State decreed different regulations, which seek to stop the advance of people infected by the virus. Due to this situation, the motivation arises to be able to explain whether there is an impact from recent legislation and its repercussion on companies. To carry out the situation mentioned before, a research work will be carried out whose scope is explanatory, with a non-experimental, cross-sectional design and a mixed methodology. Therefore, this research will explain the application of Supreme Decree 044-2020-PCM and its financial impact on the commerce sector - confectionery sector in the “Mercado Ciudad de Dios” in 2020. Once the field tests were carried out, it was concluded that there is a negative impact of regulations on income, during the investigated period; in expenses, due to compliance with security protocols; in inventory turnover, evidenced in a greater devaluation of inventories; and in profitability, which had a reduction in its profits.
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