- CHAPTER I: THEORETICAL FOUNDATIONS OF THE INVESTIGATION CHAPTER II: THE PROBLEM, OBJECTIVES, HYPOTHESIS AND VARIABLES CHAPTER III: METHOD, TECHNIQUE AND INSTRUMENTS CHAPTER IV: PRESENTATION AND ANALYSIS OF THE RESULTS AND CHAPTERS:
VARIABLES, DIMENSIONS AND INDICATORS OF THE INVESTIGATION:
| VARIABLE TYPE | DIMENSIONS | INDICATORS |
|
VARIABLE INDEPENDENT X. Corporate financial accounting |
X.1. Financial information
timely and reasonable. |
Degree of reasonableness of financial information.
Liquidity degree Asset profitability degree Degree of return on equity |
| X.2. Timely and reasonable financial information. | Degree of reasonableness of economic information
Management or operation degree Profitability level of sales |
|
| X.3. Timely and reasonable wealth information. | Degree of reasonableness of the patrimonial information
Degree of indebtedness |
|
|
VARIABLE DEPENDENT Y. Business decision making |
Y.1. Financial decisions on investments and financing | Degree of financial investment decisions
Degree of financial decisions on financing |
| Y.2. Operational decisions for continuous improvement | Degree of operational decisions
Continuous improvement degree |
|
| Y.3. Decisions on variations
patrimonial of profitability and risks |
Degree of decisions on equity variations in profitability
Degree of decisions on changes in equity risk |
|
| SPACE DIMENSION
Z. Large commercial companies in Metropolitan Lima |
MAIN METHODOLOGICAL ELEMENTS:
THEORETICAL FRAMEWORK
Business financial accounting is the process of: BUSINESS FINANCIAL ACCOUNTING:
- recognize, measure, record and present the information of the companies in the financial statements; the same that reflect the effects of transactions through: financial, economic information
ACCOUNTING PROCESS OF LARGE COMPANIES
FINANCIAL ANALYSIS AND MAKING DECISIONS IN THE
LARGE BUSINESS COMPANIES
PRESENTATION AND ANALYSIS OF RESULTS
CONTRACTING OF HYPOTHESIS
| CORRELATION TABLE BETWEEN THE VARIABLES: | ||||||||||
| VARIABLES OF THE INVESTIGATION | INDICATORS
STATISTICS |
FINANCIAL ACCOUNTING
BUSINESS |
TAKE
DECISIONS BUSINESS |
|||||||
|
FINANCIAL ACCOUNTING BUSINESS |
Spearman's correlation | 100% | 80.90% | |||||||
| Sig. (Bilateral) | 4.30% | |||||||||
| Shows | 100 | 100 | ||||||||
|
TAKE DECISIONS BUSINESS |
Spearman's correlation | 80.90% | 100% | |||||||
| Sig. (Bilateral) | 4.30% | |||||||||
| Shows | 100 | 100 | ||||||||
| Source: Survey carried out | ||||||||||
| MODEL REGRESSION TABLES:
INTRODUCED / REMOVED VARIABLES:
Source: Survey carried out. |
||||||||||
SUMMARY OF THE INVESTIGATION MODEL:
|
Model |
Correlation coefficient
(R) |
Linear Determination Coefficient
(R 2) |
Coefficient of
Linear Determination (R 2 corrected) |
Typ error of the estimate |
|
one |
80.90% | 80.10% | 78.70% | 2.95% |
Source: Survey carried out.
DISCUSSION OF RESULTS:
| one) | 80% of respondents accept that financial accounting provides reasonable information on companies . This result is similar to the 82% presented, although in another spatial and temporal dimension, by Coronado Antúnez José M. (2014) Thesis: Accounting as an instrument of information and business decision. Presented to opt for the Doctor of Administration Degree at the Federico Villarreal National University. Both results are reasonable and favor the research carried out. |
| two) | 80% of the respondents accept that decision-making is the process that allows choosing between several alternatives , the best for large companies. This result is similar to the 83% presented, although in another spatial and temporal dimension, by Coronado Antúnez José M. (2014) Thesis: Accounting as an instrument of information and business decision. Presented to opt for the Doctor of Administration Degree at the Federico Villarreal National University. Both results are reasonable and favor the research carried out. |
CONCLUSIONS:
The conclusions are the following:
- It has been determined that financial accounting facilitates decision making in the large commercial companies of Metropolitan Lima; by means of the financial information, economic information and patrimonial information of said organizations. It has been established that financial information facilitates decision making in the large commercial companies of Metropolitan Lima; through the information on investments, debts, profitability and risks of said entities. It has been determined that the economic information facilitates the decision-making of the large commercial companies of Metropolitan Lima; through the information on sales, costs, expenses and results of said entities. It has been established that the equity information facilitates decision-making in the large commercial companies of Metropolitan Lima;by means of the information of the variations of the share capital, revaluation surplus, reserves and accumulated results of said companies.
RECOMMENDATIONS:
The recommendations are as follows:
- It is recommended to keep in mind that financial accounting facilitates decision-making in large commercial companies in Metropolitan Lima. Therefore, accounting personnel should be trained, trained and perfected to formulate the reasonable financial accounting of these entities. It is recommended to bear in mind that financial information facilitates decision-making in large commercial companies in Metropolitan Lima. Therefore, the financial ratios should be analyzed structurally, horizontally and applied to understand the situation and make informed decisions. It is recommended to take into account that economic information facilitates the decision-making of the large commercial companies in Metropolitan Lima.Therefore, internal and external comparisons should be made to obtain quality information for decision-making. It is recommended to take into account that the equity information facilitates decision-making in the large commercial companies of Metropolitan Lima. Therefore, the equity information should be weighted to adequately remunerate shareholders for the risks they run in this type of company.
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