Bibliographic citations
Cortez, E., (2021). Aplicación de la NIC 16 y su incidencia en la toma de decisiones financieras en la empresa Alltronics Peru S.A.C. Pueblo Libre, 2018 [Universidad Peruana de las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/1584
Cortez, E., Aplicación de la NIC 16 y su incidencia en la toma de decisiones financieras en la empresa Alltronics Peru S.A.C. Pueblo Libre, 2018 []. PE: Universidad Peruana de las Américas; 2021. http://repositorio.ulasamericas.edu.pe/handle/upa/1584
@misc{renati/5289,
title = "Aplicación de la NIC 16 y su incidencia en la toma de decisiones financieras en la empresa Alltronics Peru S.A.C. Pueblo Libre, 2018",
author = "Cortez Coronel, Evaldo Jhon",
publisher = "Universidad Peruana de las Américas",
year = "2021"
}
The title of this research work is, Application of IAS 16 and its Impact on Financial Decision Making in the Company Alltronics Perú S.A.C. Pueblo Libre, 2018. The objective of this work is to determine the importance of its application and in what way it influences the improvement favorably in the financial decision-making of the company Alltronics Perú S.A.C. In the present investigation, the quantitative approach was used and non-experimental - transversal - descriptive research was used as the research design; not experimental, because during the development of the research the independent variable was not intentionally modified to see its effect on the other variable. The type of research is basic descriptive, because it includes the collection of data to test hypotheses or answer questions concerning the current situation of the study subjects. In the present research work, surveys were used as data collection techniques and instruments through questionnaires made up of 24 questions and with 5 alternatives as an answer, and within this, multiple closed questions were considered. The population and samples taken for this research work is 15 collaborators: 08 collaborators from the accounting area; 05 collaborators in the finance area and 02 person in the treasury area. Within the conclusions it is said that: the application of IAS 16 property, plant and equipment, its application within a business organization, through processes and techniques, is important; to influence the improvement of financial decision-making, since this financial decision-making depends on creating values required by shareholders.
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