Purchasing management and financial performance in companies in the city of Monterrey, Nuevo León, México
The objective of the study was to evaluate purchasing management as a predictor of self-perceived financial performance by purchasing managers of companies in Monterrey, Nuevo León, Mexico. The approach was quantitative, cross-sectional, descriptive, and predictive, while the sampling was non-probab...
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| Publicado en: | Revista de Investigación Valor Contable |
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| Autores principales: | , , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
| Publicado: |
Universidad Peruana Unión
2023
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| Acceso en línea: | Ver en el sistema de origen |
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| _version_ | 1881695151893512192 |
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| author | Muñoz Campos, Vilson Edrey Gonzales Urbina, Pedro Muñoz Palomeque, Manuel |
| author_browse | Gonzales Urbina, Pedro Muñoz Campos, Vilson Edrey Muñoz Palomeque, Manuel |
| author_facet | Muñoz Campos, Vilson Edrey Gonzales Urbina, Pedro Muñoz Palomeque, Manuel |
| author_sort | Muñoz Campos, Vilson Edrey |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| description | The objective of the study was to evaluate purchasing management as a predictor of self-perceived financial performance by purchasing managers of companies in Monterrey, Nuevo León, Mexico. The approach was quantitative, cross-sectional, descriptive, and predictive, while the sampling was non-probabilistic by convenience. The population consisted of 200 individuals, from which 88 sub-jects were selected as a sample (44% of the population), with an average age of 43.2 years, mostly men (54.5%). Simple linear regression was used as a statistical technique. The results found that the independent variable, purchasing management, explained 77.2% of the variance in financial performance, the dependent variable, allowing the identification of a significant and positive linear influence. Therefore, the level of purchasing management is an important and significant predictor of financial performance. In conclusion, the evaluated companies have developed good purchasing management in all related processes, which impacts their financial performance. In other words, when a company improves its purchasing management, its financial performance will also improve. |
| format | Online |
| id | oai:rivc.upeu.edu.pe:article/2093 |
| institution | UPeU |
| issn | 2413-5860 2410-1052 |
| language | Spanish |
| publishDate | 2023 |
| publishDateRange | 2023 |
| publishDateSort | 2023 |
| publisher | Universidad Peruana Unión |
| publisherStr | Universidad Peruana Unión |
| record_format | ojs |
| revista_str_mv | Revista de Investigación Valor Contable |
| spelling | oai:rivc.upeu.edu.pe:article/20932025-03-03T22:14:50Z Purchasing management and financial performance in companies in the city of Monterrey, Nuevo León, México Gestión de compras y desempeño financiero en empresas de la ciudad de Monterrey, Nuevo León, México Muñoz Campos, Vilson Edrey Gonzales Urbina, Pedro Muñoz Palomeque, Manuel Gestión de compras Desempeño financiero Departamento de compras Purchasing management Financial performance Purchasing department The objective of the study was to evaluate purchasing management as a predictor of self-perceived financial performance by purchasing managers of companies in Monterrey, Nuevo León, Mexico. The approach was quantitative, cross-sectional, descriptive, and predictive, while the sampling was non-probabilistic by convenience. The population consisted of 200 individuals, from which 88 sub-jects were selected as a sample (44% of the population), with an average age of 43.2 years, mostly men (54.5%). Simple linear regression was used as a statistical technique. The results found that the independent variable, purchasing management, explained 77.2% of the variance in financial performance, the dependent variable, allowing the identification of a significant and positive linear influence. Therefore, the level of purchasing management is an important and significant predictor of financial performance. In conclusion, the evaluated companies have developed good purchasing management in all related processes, which impacts their financial performance. In other words, when a company improves its purchasing management, its financial performance will also improve. El objetivo del estudio fue evaluar la gestión de compras como predictor del desempeño financiero autopercibido por los gerentes de compras de las empresas de la ciudad de Monterrey, Nuevo León, México. El enfoque fue cuantitativo, transversal, descriptivo y predictivo; mientras que el muestreo fue no probabilístico por conveniencia. Se consideró una población de 200 individuos, de los cuales se seleccionaron 88 sujetos como muestra (44% de la población), con una edad promedio de 43.2 años y en su mayoría, hombres (54.5%). Se utilizó regresión lineal simple como técnica estadística. Los resultados encontraron que la variable independiente, gestión de compras, explicaba el 77.2% de la varianza de desempeño financiero, variable dependiente; lo que permitió determinar una influencia lineal positiva y significativa. Por lo que, el nivel de gestión de compras es un predictor significativo importante del desempeño financiero. En conclusión, las empresas evaluadas han desarrollado una buena gestión de compras, en todos los procesos relacionados, lo que impacta su desempeño financiero. Es decir, que cuando una empresa mejora su gestión de compras también mejorará su desempeño financiero. Universidad Peruana Unión 2023-05-19 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares application/pdf https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/2093 10.17162/rvc.v10i1.2093 Revista de Investigación Valor Contable; Vol. 10 Núm. 1 (2023): Revista Científica Valor Contable; 10 - 17 2413-5860 2410-1052 10.17162/rvc.v10i1 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/2093/2147 Derechos de autor 2025 Revista de Investigación Valor Contable https://creativecommons.org/licenses/by-nc-nd/4.0 |
| spellingShingle | Gestión de compras Desempeño financiero Departamento de compras Purchasing management Financial performance Purchasing department Muñoz Campos, Vilson Edrey Gonzales Urbina, Pedro Muñoz Palomeque, Manuel Purchasing management and financial performance in companies in the city of Monterrey, Nuevo León, México |
| title | Purchasing management and financial performance in companies in the city of Monterrey, Nuevo León, México |
| title_alt | Gestión de compras y desempeño financiero en empresas de la ciudad de Monterrey, Nuevo León, México |
| title_full | Purchasing management and financial performance in companies in the city of Monterrey, Nuevo León, México |
| title_fullStr | Purchasing management and financial performance in companies in the city of Monterrey, Nuevo León, México |
| title_full_unstemmed | Purchasing management and financial performance in companies in the city of Monterrey, Nuevo León, México |
| title_short | Purchasing management and financial performance in companies in the city of Monterrey, Nuevo León, México |
| title_sort | purchasing management and financial performance in companies in the city of monterrey nuevo leon mexico |
| topic | Gestión de compras Desempeño financiero Departamento de compras Purchasing management Financial performance Purchasing department |
| topic_facet | Gestión de compras Desempeño financiero Departamento de compras Purchasing management Financial performance Purchasing department |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/2093 |
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