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...
Guardado en:
| 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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| Materias: | |
| Acceso en línea: | Ver en el sistema de origen |
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| Sumario: | 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. |
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| ISSN: | 2413-5860 2410-1052 |