Determina si los usos de derivados de cobertura riesgo cambiario influyen en la gestión financiera de las empresas. La investigación se efectuó en un grupo de empresas de un sector de alta capitalización de mercado, cuyas acciones se cotizan en el mercado bursátil y que están expuestas al riesgo de tipo de cambio. Se eligieron dos empresas que han utilizado instrumentos derivados de cobertura cambiaria y dos que no la han utilizado. Se utilizaron datos de los estados financieros auditados de las empresas extraídos de la información presentada a la Superintendencia de Mercado de Valores, como la rentabilidad económica (ROA), rentabilidad Financiera (ROE), endeudamiento del activo, la liquidez y la diferencia cambiaria neta. A los indicadores extraídos se les aplicó un análisis de normalidad con el objetivo de analizar si la distribución de frecuencia relativa de las variables...

Objective: Analyze if Peruvian cement industry business management overcame the problems of corruption and the Niño Costero in the 2016-2017 period. Method: It is a applied, documentary and descriptive research type, with non - experimental design that aims to give explain the reasons for the phenomena under study. Results: The sample is from a census of the cement sector that supplies all Peru, the structural investments analysis shows us a typical industrial company that prioritizes long term instead of short term; 85% in 2017 and 88% in 2016 of non-current assets. Conclusions: The equity return in the sector went from more to less in the 2016 to 2017 period, except for Cementos Yura, which outperformed more than 10% in both periods (2016 and 2017). Regarding the added economic value, all the companies had negative balances and did not create value for the shareholders.

Objective: Analyze if Peruvian cement industry business management overcame the problems of corruption and the Niño Costero in the 2016-2017 period. Method: It is a applied, documentary and descriptive research type, with non - experimental design that aims to give explain the reasons for the phenomena under study. Results: The sample is from a census of the cement sector that supplies all Peru, the structural investments analysis shows us a typical industrial company that prioritizes long term instead of short term; 85% in 2017 and 88% in 2016 of non-current assets. Conclusions: The equity return in the sector went from more to less in the 2016 to 2017 period, except for Cementos Yura, which outperformed more than 10% in both periods (2016 and 2017). Regarding the added economic value, all the companies had negative balances and did not create value for the shareholders.