Bibliographic citations
Zhou, Z., Huamani, M. (2022). Gestión de inventarios y rentabilidad en las PYMES de Perforación diamantina del gobierno regional de Lima, año 2021 [Tesis, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/668296
Zhou, Z., Huamani, M. Gestión de inventarios y rentabilidad en las PYMES de Perforación diamantina del gobierno regional de Lima, año 2021 [Tesis]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2022. http://hdl.handle.net/10757/668296
@misc{renati/406218,
title = "Gestión de inventarios y rentabilidad en las PYMES de Perforación diamantina del gobierno regional de Lima, año 2021",
author = "Huamani Sulca, Maria del Pilar",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2022"
}
The purpose of the research was to determine the incidence of inventory management on profitability in diamond drilling SMEs in the mining sector, through applied research, mixed, explanatory approach and non-experimental cross-sectional design. For the qualitative study, the techniques used were an in-depth interview and as an instrument a semi-structured interview applied to 04 experts from the mining sector; at a quantitative level, a survey was used and the instrument was a questionnaire applied to a sample of 44 SMEs. The results allow us to affirm, with a Pearson coefficient of 0.244 and a significance of 0.110 (ρ > α), that there is a direct relationship between inventory management and the profitability of SMEs in the sector. It was possible to know that the supply, storage and inventory control process are fundamental, strategic and relevant to achieve optimal inventory management, avoiding stock breaks and minimizing the economic implications that derive from a failure of supplies and materials during production. execution of a drilling project. There is recognition of the importance of applying the IAS 2 standard for the identification, recording and treatment of the costs associated with inventories, providing guidance to obtain the real costs; but, they recognize the weakness in its management, making evident the need for training and the incorporation of technologies for inventory management.
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