Control interno y la gestión de la liquidez de la empresa Calzado paez s.a.c. Surquillo, lima - 2023
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Date
2025-11-06
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Universidad Nacional de Cañete
Abstract
La investigación titulada “Control interno y la gestión de la liquidez de la empresa Calzado Paez S.A.C. Surquillo, Lima - 2023”, tuvo como objeto de estudio ¿De qué manera se relaciona el control de interno y la gestión de la liquidez de la empresa Calzado Paez S.A.C. Surquillo, Lima - 2023? En función de ello, el objetivo principal fue evidenciar la manera en cómo se relaciona el control interno y la gestión de la liquidez. En relación con los métodos utilizados, el trabajo se realizó sin manipulación de variables (observacional), de alcance relacional y empírico. La población presento unos 55 colaboradores e la compañía y se recurrió a una prueba no aleatoria. Con relación a la recaudación de cifras, se aplicó la encuesta, utilizando un formulario de interrogantes. Cabe destacar que dicho instrumento fue verificado por tres especialistas. En cuanto a la fiabilidad, se aplicó una muestra preliminar de los 55 colaboradores, obteniéndose una escala de Cronbach de 0.894 para el objeto de manejo de inventarios y de 0.950 para liquidez. El análisis estadístico reveló el vínculo entre el objeto dependiente y gestión de liquidez (r=0.409; p=0.000). Por otro lado, se identificó una relación eficiente pero no relevante entre la dimensión manejo de inventario y el efectivo; se identificó un vínculo eficiente (r=0.464; p=0.019). Asimismo, se evidencio un vínculo positivo entre el plan de supervisión y la liquidez (r=0.464; p=0.019), mientras que entre la identificación de amenazas y efectivo se evidenció un vínculo eficaz pero no relevante (r=0.319; p=0.120). En los resultados, se finalizó la presencia de un vínculo entre el control interno y la liquidez de Calzado Paez S.A.C. Surquillo, Lima - 2023.
The research, titled "Internal Control and Liquidity Management at Calzado Paez S.A.C. Surquillo, Lima - 2023," aimed to study: How are internal control and liquidity management related at Calzado Paez S.A.C. Surquillo, Lima - 2023? Based on this, the main objective was to demonstrate how internal control and liquidity management are related. Regarding the methods used, the work was conducted without variable manipulation (observational), with a relational and empirical scope. The sample consisted of approximately 55 company employees, and a non-randomized test was used. Regarding the estimation of figures, a survey was administered using a questionnaire. It should be noted that this instrument was verified by three specialists. Regarding reliability, a preliminary sample of 55 employees was applied, obtaining a Cronbach's scale of 0.894 for the inventory management object and 0.950 for liquidity. Statistical analysis revealed a link between the dependent object and liquidity management (r=0.409; p=0.000). Furthermore, an efficient but not significant relationship was identified between the inventory management dimension and cash; an efficient link was identified (r=0.464;p=0.019). Likewise, a positive link was found between the supervision plan and liquidity (r=0.464; p=0.019), while an efficient but not significant link was found between threat identification and cash (r=0.319; p=0.120). The results confirmed the presence of a link between internal control and the liquidity of Calzado Paez S.A.C. Surquillo, Lima - 2023.
The research, titled "Internal Control and Liquidity Management at Calzado Paez S.A.C. Surquillo, Lima - 2023," aimed to study: How are internal control and liquidity management related at Calzado Paez S.A.C. Surquillo, Lima - 2023? Based on this, the main objective was to demonstrate how internal control and liquidity management are related. Regarding the methods used, the work was conducted without variable manipulation (observational), with a relational and empirical scope. The sample consisted of approximately 55 company employees, and a non-randomized test was used. Regarding the estimation of figures, a survey was administered using a questionnaire. It should be noted that this instrument was verified by three specialists. Regarding reliability, a preliminary sample of 55 employees was applied, obtaining a Cronbach's scale of 0.894 for the inventory management object and 0.950 for liquidity. Statistical analysis revealed a link between the dependent object and liquidity management (r=0.409; p=0.000). Furthermore, an efficient but not significant relationship was identified between the inventory management dimension and cash; an efficient link was identified (r=0.464;p=0.019). Likewise, a positive link was found between the supervision plan and liquidity (r=0.464; p=0.019), while an efficient but not significant link was found between threat identification and cash (r=0.319; p=0.120). The results confirmed the presence of a link between internal control and the liquidity of Calzado Paez S.A.C. Surquillo, Lima - 2023.
Description
Keywords
control interno, liquidez, manejo de inventarios, actividades de control.
Citation
Pachas Ayllón Luz Nayeli - Vasquez Campusano Jeimy Alexander Mattias , "Control interno y la gestión de la liquidez de la empresa Calzado paez s.a.c. Surquillo, lima - 2023" , Escuela de pregrado. Facultad de Contabilidad. Universidad Nacional de Cañete.- Perú