Internal inventory control and performance management of a commercial enterprise in the San Martin region – Peru

One of the essential processes, implemented in an entity with the purpose of providing a high degree of security regarding the achievement of its proposed goals, is internal control. Such control plays a pivotal role in the administrative-accounting machinery in the business sector. Hence, the objec...

Descripción completa

Guardado en:
Detalles Bibliográficos
Autores principales: Mercy García Peña, Liz Shirley López Ocmin, Rafael Romero-Carazas
Formato: Artículo
Lenguaje:inglés
Publicado: 2023
Materias:
Acceso en línea:Enlace permanente (DOI o Handle)
Descargar el archivo
Etiquetas: Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!
_version_ 1881700462245183488
author Mercy García Peña
Liz Shirley López Ocmin
Rafael Romero-Carazas
author_browse Liz Shirley López Ocmin
Mercy García Peña
Rafael Romero-Carazas
author_facet Mercy García Peña
Liz Shirley López Ocmin
Rafael Romero-Carazas
author_sort Mercy García Peña
collection Producción científica
description One of the essential processes, implemented in an entity with the purpose of providing a high degree of security regarding the achievement of its proposed goals, is internal control. Such control plays a pivotal role in the administrative-accounting machinery in the business sector. Hence, the objective was to determine the correlation between inventory internal control and the performance management of a commercial emporium in the San Martin region of Peru. To this end, a quantitative study with a non-experimental, correlational, and cross-sectional design was undertaken. As a result, through correlation examination using the Spearman's Rho method, it was found that there is a significant relationship derived from the control of product reception with performance management. Likewise, it is evident that inventory internal control has an indissoluble link with the performance management of businesses in the commercial emporium of that region.
format Article
id openalex:W4384153732
institution UPeU
language English
publishDate 2023
publishDateRange 2023
publishDateSort 2023
record_format dspace
spelling openalex:W4384153732Internal inventory control and performance management of a commercial enterprise in the San Martin region – PeruMercy García PeñaLiz Shirley López OcminRafael Romero-Carazasinternal controlinventory managementperformance managementbusiness entitiesSan Martín regionAccounting and Organizational ManagementAccounting and Financial ManagementBusiness, Education, Mathematics ResearchOne of the essential processes, implemented in an entity with the purpose of providing a high degree of security regarding the achievement of its proposed goals, is internal control. Such control plays a pivotal role in the administrative-accounting machinery in the business sector. Hence, the objective was to determine the correlation between inventory internal control and the performance management of a commercial emporium in the San Martin region of Peru. To this end, a quantitative study with a non-experimental, correlational, and cross-sectional design was undertaken. As a result, through correlation examination using the Spearman's Rho method, it was found that there is a significant relationship derived from the control of product reception with performance management. Likewise, it is evident that inventory internal control has an indissoluble link with the performance management of businesses in the commercial emporium of that region.Articlehttps://doi.org/10.58763/rc202392https://rc.cienciasas.org/index.php/rc/article/download/92/76W4384153732enRegión Científica2954-61682023-07-04
spellingShingle internal control
inventory management
performance management
business entities
San Martín region
Accounting and Organizational Management
Accounting and Financial Management
Business, Education, Mathematics Research
Mercy García Peña
Liz Shirley López Ocmin
Rafael Romero-Carazas
Internal inventory control and performance management of a commercial enterprise in the San Martin region – Peru
title Internal inventory control and performance management of a commercial enterprise in the San Martin region – Peru
title_full Internal inventory control and performance management of a commercial enterprise in the San Martin region – Peru
title_fullStr Internal inventory control and performance management of a commercial enterprise in the San Martin region – Peru
title_full_unstemmed Internal inventory control and performance management of a commercial enterprise in the San Martin region – Peru
title_short Internal inventory control and performance management of a commercial enterprise in the San Martin region – Peru
title_sort internal inventory control and performance management of a commercial enterprise in the san martin region peru
topic internal control
inventory management
performance management
business entities
San Martín region
Accounting and Organizational Management
Accounting and Financial Management
Business, Education, Mathematics Research
topic_facet internal control
inventory management
performance management
business entities
San Martín region
Accounting and Organizational Management
Accounting and Financial Management
Business, Education, Mathematics Research
url https://doi.org/10.58763/rc202392
https://rc.cienciasas.org/index.php/rc/article/download/92/76
work_keys_str_mv AT mercygarciapena internalinventorycontrolandperformancemanagementofacommercialenterpriseinthesanmartinregionperu
AT lizshirleylopezocmin internalinventorycontrolandperformancemanagementofacommercialenterpriseinthesanmartinregionperu
AT rafaelromerocarazas internalinventorycontrolandperformancemanagementofacommercialenterpriseinthesanmartinregionperu