La contabilidad gerencial y su impacto en el clima organizacional del sector vitivinícola en San Vicente de Cañete, 2021
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Date
2025-11-28
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Universidad Nacional de Cañete
Abstract
En San Vicente de Cañete, en el contexto del año 2021, las empresas vitivinícolas a menudo ignoraban el impacto de la contabilidad gerencial como instrumento clave para llevar a cabo sus dictámenes. Esta falta de enfoque les impedía mejorar el clima organizacional, ya que no comprenden cómo esta disciplina podía ayudarlas a perfeccionar la calidad, el control y los costos relacionados con su personal. La omisión de la contabilidad gerencial ponía en riesgo su crecimiento y desarrollo a corto y mediano plazo. Así, el objetivo primordial de esta tesis fue examinar el impacto directo que tiene la contabilidad gerencial en el clima organizacional de las organizaciones del rubro vitivinícola en esa región durante el periodo mencionado. En esta investigación se utilizó un enfoque básico, cuyo principal objetivo es perfeccionar teorías existentes en lugar de buscar una aplicación práctica inmediata. El diseño es transversal y no experimental, lo que significa que no se hicieron cambios a las variables ni se crearon grupos de control. En cambio, se examinaron los hechos y fenómenos tal como se presentaron en un momento específico. El estudio tiene un nivel descriptivo, ya que busca detallar y caracterizar los rasgos y propiedades de los fenómenos observados. La población de estudio incluyó a los empleados de seis empresas vitivinícolas de San Vicente de Cañete. Se empleó un muestreo por conveniencia para determinar una muestra que fuera simbólica de la población total. Para validar el instrumento de medición, se ejecutó una prueba piloto con 18 personas, también seleccionadas por muestreo no probabilístico de conveniencia. El objetivo fue asegurar que el cuestionario se entendiera correctamente y cumpliera con los pautas de validez y fiabilidad. El cuestionario final se aplicará a un total de 18 trabajadores. Finalmente, para la exploración de la dtse utilizará el software SPSS V 25. Este programa permitirá recodificar las variables, generar tablas de frecuencia, porcentajes y figuras, facilitando la interpretación de los resultados. El trabajo contribuirá a mejorar los procesos, procedimientos y mejorar la calidad del clima organizacional que impactan en el liderazgo, la motivación, la reciprocidad, la participación y la comunicación entre sus integrantes, ofreciendo información de que la contabilidad gerencial ayuda a determinar decisiones para implementar la política de mejora continua en los índices de calidad, el control y el sistema de costos en el factor humano de la organización, lo cual a un mediano y corto plazo impacta en la evolución de este tipo de organizaciones. Como resultado de esta tesis se concluye que la implementación de la Contabilidad Gerencial es importante porque nos permite realizar una evaluación objetiva sobre las decisiones importantes en donde la empresa logre tener una incidencia positiva en el clima organizacional.
In San Vicente de Cañete, during 2021, wine companies often ignored the importance of management accounting as a key decision-making tool. This lack of focus prevented them from improving their organizational climate, as they failed to understand how this discipline could help them improve quality, control, and costs related to their personnel. The omission of management accounting jeopardized their short- and medium-term growth and development. Therefore, the main objective of this study was to analyze the direct impact that management accounting has on the organizational climate of companies in the wine sector in that region during the aforementioned period. This research used a basic approach, the main objective of which is to refine existing theories rather than seek immediate practical application. The design is non-experimental and cross-sectional, meaning that no variables were manipulated nor control groups created. Instead, facts and phenomena were examined as they occurred at a specific point in time. The study has a descriptive level, as it seeks to detail and characterize the features and properties of the observed phenomena. The study population included employees of six wine companies in San Vicente de Cañete. Convenience sampling was used to select a sample representative of the total population. To validate the measurement instrument, a pilot test was conducted with 18 people, also selected using non-probability convenience sampling. The objective was to ensure that the questionnaire was correctly understood and met validity and reliability criteria. The final questionnaire will be administered to a total of 18 workers. accommodation owners, and tour guides, thus contributing to local economic growth. Furthermore, they identified the lack of a regional tourism plan as a missed opportunity to attract visitors and diversify the local economy. Finally, participants highlighted theclose relationship between cultural identity and economic development, suggesting that tourism, when managed consciously, represents a strategic path to sustainable community progress.
In San Vicente de Cañete, during 2021, wine companies often ignored the importance of management accounting as a key decision-making tool. This lack of focus prevented them from improving their organizational climate, as they failed to understand how this discipline could help them improve quality, control, and costs related to their personnel. The omission of management accounting jeopardized their short- and medium-term growth and development. Therefore, the main objective of this study was to analyze the direct impact that management accounting has on the organizational climate of companies in the wine sector in that region during the aforementioned period. This research used a basic approach, the main objective of which is to refine existing theories rather than seek immediate practical application. The design is non-experimental and cross-sectional, meaning that no variables were manipulated nor control groups created. Instead, facts and phenomena were examined as they occurred at a specific point in time. The study has a descriptive level, as it seeks to detail and characterize the features and properties of the observed phenomena. The study population included employees of six wine companies in San Vicente de Cañete. Convenience sampling was used to select a sample representative of the total population. To validate the measurement instrument, a pilot test was conducted with 18 people, also selected using non-probability convenience sampling. The objective was to ensure that the questionnaire was correctly understood and met validity and reliability criteria. The final questionnaire will be administered to a total of 18 workers. accommodation owners, and tour guides, thus contributing to local economic growth. Furthermore, they identified the lack of a regional tourism plan as a missed opportunity to attract visitors and diversify the local economy. Finally, participants highlighted theclose relationship between cultural identity and economic development, suggesting that tourism, when managed consciously, represents a strategic path to sustainable community progress.
Description
Keywords
Toma de decisiones, contabilidad gerencial, clima organizacional, organizaciones.
Citation
Sánchez Luyo Manuel Enrrique , "La contabilidad gerencial y su impacto en el clima organizacional del sector vitivinícola en San Vicente de Cañete, 2021" , Escuela de pregrado. Facultad de Contabilidad. Universidad Nacional de Cañete.- Perú