Bibliographic citations
Rivas, G., (2022). La desvalorización de existencias y su influencia en el análisis de ratios de los estados financieros en Industria Gráfica Cimagraf S.A.C. Ate Vitarte – Lima 2019 [Universidad Peruana de Las Américas]. http://repositorio.ulasamericas.edu.pe/handle/upa/1967
Rivas, G., La desvalorización de existencias y su influencia en el análisis de ratios de los estados financieros en Industria Gráfica Cimagraf S.A.C. Ate Vitarte – Lima 2019 []. PE: Universidad Peruana de Las Américas; 2022. http://repositorio.ulasamericas.edu.pe/handle/upa/1967
@misc{sunedu/3337801,
title = "La desvalorización de existencias y su influencia en el análisis de ratios de los estados financieros en Industria Gráfica Cimagraf S.A.C. Ate Vitarte – Lima 2019",
author = "Rivas Chunga, Geraldine Milagros",
publisher = "Universidad Peruana de Las Américas",
year = "2022"
}
The objective of this thesis was to determine how the Devaluation of Inventories is related to the analysis of Financial Ratios of the Empresa Industria Gráfica Cimagraf S.A.C. Due to different causes such as the lack of planning and control of losses and losses during production, defective finished products, physical differences between the warehouse and the kardex, cost overruns, among others. The methodology according to the research was quantitative approach, applied type, descriptive level, and non-experimental design. The sample applied to the company was 28 workers, which is non-probabilistic; Finally, the instrument that was applied was the survey of 22 questions. Statistics such as Cronbach's Alpha were applied, which obtained 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 Rho statistic, it was possible to verify the relationship between the variables and dimensions of the Devaluation of Inventories and Financial Ratios, resulting in a Range from 0.829 to 0.99 being a considerable positive correlation, very strong. and perfect. The Chi Square is the statistic that will 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). Finally, conclusions and recommendations are presented for the company Industria Gráfica Cimagraf S.A.C. so that you can have improvements and provide importance in terms of the devaluation of existence and financial ratios and can continue to achieve their objectives.
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