Trabajos de Titulación - Contabilidad y Auditoría
URI permanente para esta colecciónhttps://dspace.ucacue.edu.ec/handle/ucacue/3
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Examinando Trabajos de Titulación - Contabilidad y Auditoría por Materia "Análisis de correlación Spearman"
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Ítem Acceso Abierto Control de inventario y su impacto en las ventas de las microempresas de calzado del cantón Gualaceo(Universidad Católica de Cuenca., 2023) Rodas Orellana , Johanna Estefania; Córdova Rodas , Viviana Mercedes; López Castillo , John Edwin; 0105129415; 0105800981The evolving market in the footwear industry of Gualaceo canton forces micro-entrepreneurs to seek new management strategies to stay in the industry. One of the crucial activities is the inventory control management system. Currently, there is no detailed information on the management and control of inventories of microenterprises in the canton. Therefore, the research aims to analyze inventory control and its impact on the sales of footwear retailers in Gualaceo canton. For this purpose, a deductive correlational methodology was applied, using the survey as a data collection technique directed at 90 micro-entrepreneurs in the canton. The data were processed using the SPSS statistical software through the Spearman’s correlation analysis between the study variables with a significance level of p<0.05. The results showed that, statistically, there is a moderate positive relationship between inventory control and sales in the canton’s microenterprises. In addition, the valuation method directly and significantly influences the sales range since most stores use the Last in, First Out method (LIFO) in a non-standardized manner, negatively impacting their income level, thus making product management difficult. Implementing standardized inventory control methods according to the International Financial Reporting Standards (IFRS) and using technological tools will help these organizations to manage the sales process better, guaranteeing their permanence and competitiveness in the market.