Bibliographic citations
Valverde, J., (2022). La evaluación de costos y su impacto en el controlling financiero ante la pandemia COVID 19 en la empresa Pirámide Distribuciones CIA S.A.C. Lima 2020 [Universidad Peruana de Las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/2087
Valverde, J., La evaluación de costos y su impacto en el controlling financiero ante la pandemia COVID 19 en la empresa Pirámide Distribuciones CIA S.A.C. Lima 2020 []. PE: Universidad Peruana de Las Américas; 2022. http://repositorio.ulasamericas.edu.pe/handle/upa/2087
@misc{renati/5767,
title = "La evaluación de costos y su impacto en el controlling financiero ante la pandemia COVID 19 en la empresa Pirámide Distribuciones CIA S.A.C. Lima 2020",
author = "Valverde Vilchez, Jaime Luis",
publisher = "Universidad Peruana de Las Américas",
year = "2022"
}
The objective of this thesis was to determine how cost evaluation impacts Financial Controlling because in the company Pirámide Distribuciones Cía. SAC, lacks knowledge for the structuring and evaluation of costs, originating bank loans, low profitability, lack of liquidity, among others, which the supervision and control of the state of the company's finances, especially in the control of the expenses and income shortfalls they have. The methodology according to the thesis was a quantitative approach, basic type, descriptive level, and non-experimental design. The sample that was applied to the company was 26 workers, which is not probabilistic; Finally, the instrument that was applied was the 26-question survey. Statistics such as Cronbach's Alpha were applied, which allowed the measurement of the internal consistency and validation of the Survey, resulting in an alpha coefficient of 0.990, being categorized as “Excellent“; The Shapiro-Wilks Normality Test resulted in a “p“ =0.000 in both variables, being less than 0.05, consequently, there is no normal distribution of the variables. Therefore, using the Spearman's Rho statistic, it was possible to verify the relationship between the variables and dimensions of Financial Controlling and Cost Evaluation, where both variables resulted in a coefficient of 0.842, which is interpreted as a Correlation very strong positive. The Chi Square is the statistic that could verify the general hypothesis that resulted in a “p“ of 0.000 and the specific ones a “p“ = 0.000 (hypothesis 1), “p“ = 0.000 (hypothesis 2) and “p“ = 0.000 (hypothesis 3) and “p” = 0.000 (hypothesis 4). Finally, conclusions and recommendations are presented for the company Pirámide Distribuciones CIA S.A.C. so that you can have improvements and provide importance of Cost Evaluation and Financial Controlling, so you can continue achieving your goals.
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