Citas bibligráficas
Carlos, D., Cerna, N. (2018). Los Estados Financieros y su impacto en la toma de decisiones financieras de las pequeñas empresas rurales de la región Cajamarca [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/623542
Carlos, D., Cerna, N. Los Estados Financieros y su impacto en la toma de decisiones financieras de las pequeñas empresas rurales de la región Cajamarca [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2018. http://hdl.handle.net/10757/623542
@misc{sunedu/3008084,
title = "Los Estados Financieros y su impacto en la toma de decisiones financieras de las pequeñas empresas rurales de la región Cajamarca",
author = "Cerna Machuca, Nasty Malú",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2018"
}
The present research work seeks to analyze the impact of financial decisions of small and medium-sized rural enterprises in the Cajamarca region, in their financial statements. In addition, it seeks to analyze the factors that influence the decision-making processes of the companies explained in the previous paragraph, and under which accounting standards the financial statements are carried out. For the development of research, reference has been made to international financial reporting standards for small and medium-sized enterprises (IFRS for SMEs) and methodologies regarding the decision-making process. Likewise, it has been necessary to investigate with respect to these small and medium enterprises to know the main characteristics of this sector. Likewise, the research applies the concepts developed in a practical case where the implications of the IFRS for SMEs and how they influence the decision-making process are detailed through an analysis. Therefore, this research seeks to determine if the financial statements positively influence the impact of financial decision making for rural SMEs in the Cajamarca region; in addition to concluding if the factors that influence the determination and decision making positively impact these companies.
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