Los estados financieros y su relación con la toma de decisiones en la Municipalidad Provincial de Ucayali, período 2022

• Autor: Perez Ruiz, Frank Alexander
• Formato: tesis de grado
• Fecha de Publicación: 2024
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/10109
• Enlace del recurso: https://hdl.handle.net/20.500.12737/10109
• Nivel de acceso: acceso abierto
• Materia: Estados financieros; Toma de decisiones; Municipalidad; https://purl.org/pe-repo/ocde/ford#5.06.02

The objective of the study was to determine the relationship between financial statements and decision making in the provincial municipality of Ucayali, period 2022; where an applied type of research was used, correlational level with a non-experimental design, opting for a population of 60 actors to whom a survey was applied to collect information. According to the results, it was obtained that 27% rate the analysis of the financial statements as regular. For its part, decision making is rated as regular by 29%. Determining that, the results indicate a positive and statistically significant correlation between financial statements and decision making in the municipality, with a correlation coefficient of 0.861. The significance of 0.000 reinforces the validity of this relationship. Furthermore, positive and significant correlations are observed between the statements of financial position (Rho 0.746), the statements of comprehensive income (Rho 0.741), the statements of effective flows (Rho 0.829) and the changes in equity (Rho 0.860) with the decision making in the municipality during the same period. These findings support the research hypothesis that there are significant relationships between these factors.