El Control Interno y Gestión de Inventarios de la Empresa SYSCONTIC E.I.R.L., Imperial, Cañete, 2023
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Date
2025-11-03
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Universidad Nacional de Cañete
Abstract
El presente trabajo de investigación se realizó con el propósito de determinar el grado de asociación entre la variable control interno y la variable gestión de inventarios, en la empresa dedicada a la comercialización y soporte de artículos tecnológicos SISCONTIC EIRL. Imperial 2023. El método de investigación aplicado fue para estudios de tipo básico, para investigaciones de enfoque cuantitativo, de diseño no experimental, nivel descriptivo correlativo que busca observar y describir las variables sin manipularlas y establecer si existe relación entre ellas; la población a estudiar estuvo conformada por 16 trabajadores, entre personal de almacén, ventas, compras, contabilidad y gerencia de nivel medio a los que se les aplicó un uestionario de 20 preguntas de manera transversal Luego del proceso de la información recabada, y aplicación de indicadores inferenciales estadísticos se evidenció una significancia p-valor=0,004, valor menor a 0,05 y un coeficiente Rho de Spearman igual a 0,671 demostrando que entre las variables estudiadas existe relación positiva moderada, por lo que acepta la Hipótesis alterna; asimismo, en el mismo sentido se obtuvieron los siguientes resultados para las Hipótesis especificas operacionalizadas entre las dimensiones del control interno Ambiente de Control y gestión de inventarios un coeficiente de correlación de Spearman de 0,572 relación moderadamente alta; para la especifica 2 Actividades de Control y Gestión de inventarios 0,576, relación moderadamente alta y para las variables Supervisión tuvieron y gestión de inventarios, se obtuvo un nivel de correlación de Spearman de 0.603, relación alta para la Empresa SISCONTIC EIRL. Imperial 2023. Concluyendo que la correlación positiva moderada es consecuencia de una adecuada política de control que cuente con el compromiso de los directivos en desarrollar un ambiente de control a nivel institucional, implementación y promoción de Actividades de control, seguimiento y supervisión a nivel de toda la organización.
This research work was carried out to determine the degree of association between the internal control variable and the inventory management variable in the company dedicated to the commercialization and support of technological articles, SISCONTIC EIRL. Imperial 2023. The research method applied was for basic studies, for quantitativeresearch, with a non-experimental design, a descriptive correlative level that seeks to observe and describe the variables without manipulating them and establish whether there is a relationship between them. The study population consisted of 16 workers, including warehouse, sales, purchasing, accounting, and mid-level management personnel, who were administered a 20-question questionnaire transversally. After processing the information collected and applying statistical inferential indicators, a significance p-value = 0.004 was evidenced, a value less than 0.05, and a Spearman's Rho coefficient equal to 0.671, demonstrating that there is a moderate positive relationship between the variables studied, thus accepting the Alternative Hypothesis. Likewise, in the same sense, the following results were obtained for the specific Hypotheses operationalized between the dimensions of internal control Control Environment and inventory management, a Spearman correlation coefficient of 0.572, a moderately high relationship; for the specific 2 Control Activities and Inventory Management 0.576, a moderately high relationship, and for the variables Supervision and inventory management, a Spearman correlation level of 0.603 was obtained, a highrelationship for the Company SISCONTIC EIRL. Imperial 2023. Concluding that the moderate positive correlation is a consequence of an adequate control policy that has the commitment of managers to develop a control environment at the institutional level, implementation and promotion of control activities, monitoring and supervision at the level of the entire organization.
This research work was carried out to determine the degree of association between the internal control variable and the inventory management variable in the company dedicated to the commercialization and support of technological articles, SISCONTIC EIRL. Imperial 2023. The research method applied was for basic studies, for quantitativeresearch, with a non-experimental design, a descriptive correlative level that seeks to observe and describe the variables without manipulating them and establish whether there is a relationship between them. The study population consisted of 16 workers, including warehouse, sales, purchasing, accounting, and mid-level management personnel, who were administered a 20-question questionnaire transversally. After processing the information collected and applying statistical inferential indicators, a significance p-value = 0.004 was evidenced, a value less than 0.05, and a Spearman's Rho coefficient equal to 0.671, demonstrating that there is a moderate positive relationship between the variables studied, thus accepting the Alternative Hypothesis. Likewise, in the same sense, the following results were obtained for the specific Hypotheses operationalized between the dimensions of internal control Control Environment and inventory management, a Spearman correlation coefficient of 0.572, a moderately high relationship; for the specific 2 Control Activities and Inventory Management 0.576, a moderately high relationship, and for the variables Supervision and inventory management, a Spearman correlation level of 0.603 was obtained, a highrelationship for the Company SISCONTIC EIRL. Imperial 2023. Concluding that the moderate positive correlation is a consequence of an adequate control policy that has the commitment of managers to develop a control environment at the institutional level, implementation and promotion of control activities, monitoring and supervision at the level of the entire organization.
Description
Keywords
Control interno, ambiente de control, información y comunicación, supervisión o monitoreo, gestión de inventarios.
Citation
Yactayo Cuadros Javier Hipólito , "El Control Interno y Gestión de Inventarios de la Empresa SYSCONTIC E.I.R.L., Imperial, Cañete, 2023" , Escuela de pregrado. Facultad de Contabilidad. Universidad Nacional de Cañete.- Perú