Citas bibligráficas
Luque, J., Ricanqui, M. (2022). NIC 2: Inventarios - costos indirectos fijos y su impacto financiero en las empresas pesqueras en Lima y Callao 2020 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/661431
Luque, J., Ricanqui, M. NIC 2: Inventarios - costos indirectos fijos y su impacto financiero en las empresas pesqueras en Lima y Callao 2020 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2022. http://hdl.handle.net/10757/661431
@misc{renati/400715,
title = "NIC 2: Inventarios - costos indirectos fijos y su impacto financiero en las empresas pesqueras en Lima y Callao 2020",
author = "Ricanqui Donayre, Miguel Andrés",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2022"
}
The research work of thesis that is submited hereunder has as object of study determine the financial impact of the NIC 2 fixed Indirect costs in the businesses of the Lima and Callao fishing sector of the in the year 2020. During the 2020 in Peru and the world it was generated big changes in the juncture because of the COVID-19 pandemic, which had a great social, sanitary, and economic impact having as a consequence that many companies paralyzed their production during the first months initiated the pandemic, just like that production plants had to adequate a new capacity of plant to keep operating under the fulfilment of the protocols stablish by biosecurity. This fact brings along that the cost structure of companies was restructure emphasizing the variation and the recognition of the indirect fixed costs and how this impact in the financial results of the fishing sector companies. The research work is formed by five chapters which are: Chapter 1 Theoretical Framework, where is the investigation by means of primary sources developing the background of the variables NIC 2 indirect fabrication costs and financial impact. Chapter 2 Investigation Plan in which is formulate the problematic of the dissertation work, the principal and specific problem. Chapter 3 Methodology, in which is define the population and the sample to conduct the qualitative and quantitative field work. Chapter 4 Investigation Development, in which was applicated the in-depth interviews, surveys and the elaboration of a practice case. Chapter 5 Analysis of the results, in which was realized the study of the utilized instruments the practice case, finalizing with the validation of the general and specific hypothesis after obtained from the cross tabs and the CHI square.
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