Control Interno y los Métodos de Valuación del Inventario de las Ferreterías de la ciudad de Abancay, 2021
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Date
2023
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Abstract
La investigación titulado Control Interno y los Métodos de Valuación del Inventario de las Ferreterías de la Ciudad de Abancay, 2021, tiene por objetivo general determinar la relación que existe entre el control interno y los métodos de valuación del inventario de las ferreterías de la ciudad de Abancay, 2021.
Respecto a la Metodología empleada es de método cuantitativo, de tipo básico, diseño no experimental y el nivel de la investigación utilizado es descriptivo correlacional, la población está conformada 130 ferreterías ubicados en la ciudad de Abancay, principalmente los que se encuentran en la Av. Díaz Bárcenas y la Av. Panamá., la muestra es probabilistica y está constituida por 30 empresas ferreteras; la técnica utilizada es la encuesta para obtener la validez de la indagación,las herramientas que se utilizaron para la recolección es el cuestionario, siendo validados por juicio de 03 expertos así mismo se probó la confiabilidad a través del sistema SPSS versión 26.
Los resultados de la investigación respecto al objetivo general mostraron que existe una relación significativa de 0,673 según la escala de Rho de Spearman significa correlación positiva moderada, lo que nos permite afirmar que, a mayor control interno, se logrará un manejo adecuado de los Métodos de Valuación del Inventario en las Ferreterías de la Ciudad de Abancay
The investigation entitled Internal Control and the Methods of Valuation of the Inventory of the Hardware Stores of the City of Abancay, 2021, has the general objective of determining the relationship that exists between internal control and the methods of valuation of the inventory of the hardware stores of the city. from Abancay, 2021. Regarding the Methodology used, it is a quantitative method, of a basic type, non-experimental design and the level of the research used is descriptive correlational, the population is made up of 130 hardware stores located in the city of Abancay, mainly those found on Av. Díaz Bárcenas and Av. Panamá., the sample is probabilistic and consists of 30 people; The technique used is the survey to obtain the validity of the inquiry, the tools that were used for the collection is the questionnaire, being validated by the judgment of 03 experts, likewise the reliability was tested through the SPSS version 26 system. The results of the investigation regarding the general objective showed that there is a significant relationship of 0.673 according to the Spearman's Rho scale, which means a moderate positive correlation, which allows us to affirm that, with greater internal control, an adequate management of the Methods of Control will be achieved. Valuation of the Inventory in the Hardware stores of the City of Abancay.
The investigation entitled Internal Control and the Methods of Valuation of the Inventory of the Hardware Stores of the City of Abancay, 2021, has the general objective of determining the relationship that exists between internal control and the methods of valuation of the inventory of the hardware stores of the city. from Abancay, 2021. Regarding the Methodology used, it is a quantitative method, of a basic type, non-experimental design and the level of the research used is descriptive correlational, the population is made up of 130 hardware stores located in the city of Abancay, mainly those found on Av. Díaz Bárcenas and Av. Panamá., the sample is probabilistic and consists of 30 people; The technique used is the survey to obtain the validity of the inquiry, the tools that were used for the collection is the questionnaire, being validated by the judgment of 03 experts, likewise the reliability was tested through the SPSS version 26 system. The results of the investigation regarding the general objective showed that there is a significant relationship of 0.673 according to the Spearman's Rho scale, which means a moderate positive correlation, which allows us to affirm that, with greater internal control, an adequate management of the Methods of Control will be achieved. Valuation of the Inventory in the Hardware stores of the City of Abancay.
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Keywords
Control Interno - Métodos de Valuación del Inventario, Internal Control - Inventory Valuation Methods