La contabilidad de gestión y su relación con la rentabilidad en las empresas comerciales del departamento de Loreto, durante el periodo 2021

• Autores: Quintana Daza, Damaris Milagritos, Pereyra Zumaeta, Jossy Thiana Cheryld
• Formato: tesis de grado
• Fecha de Publicación: 2023
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/9544
• Enlace del recurso: https://hdl.handle.net/20.500.12737/9544
• Nivel de acceso: acceso abierto
• Materia: Contabilidad de gestión; Rentabilidad; Empresas comerciales; https://purl.org/pe-repo/ocde/ford#5.02.04

This research analyzed the relationship between management accounting and the profitability of commercial companies in the department of Loreto during the 2021 period. The results supported the general hypothesis, showing a moderately positive influence between management accounting and profitability. These findings are consistent with previous studies that have highlighted the importance of effective accounting management to improve the financial performance of companies. In addition, the specific hypotheses on business planning and process management also found a positive relationship with profitability. It is recommended to strengthen accounting management, promote solid business planning, promote efficient process management, invest in training and carry out continuous monitoring of financial indicators. These recommendations will help improve the management accounting and profitability of business enterprises in Loreto, optimizing resources and ensuring strong and sustainable financial performance.