Erik Carol Olivera Hernández, Yamarú del Valle Chirinos Araque, Dorkys Coromoto Rojas Nieves
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引用次数: 0
摘要
本研究的主要目的是设计财务策略,以衡量畜牧业公司的管理。理论框架是基于不同作者的标准,如:David (2010);Certo, S y Peter, P. (2010) y Matus,(2011)等作者。在方法上,它的特点是描述性投影型,具有非实验横截面设计,其中确定了由120家畜牧公司组成的样本。数据收集技术是一份问卷,具有likert型反应的可能性,通过Alpha cronbach系数得到90%的验证,通过两半技术(Spearman-Brown)得到99%的信度。在数据处理方面,采用描述性统计方法作为均值和标准差的分析措施。因此,很明显,畜牧部门的公司有时在考虑到计划目标的情况下运用财务战略来改进管理过程。按照建议,根据所研究单位的战略和目标设计一套财务管理指标系统,考虑到它们的长处,以消除所发现的弱点。
Estrategias financieras para medir la gestión de las empresas del sector ganadero
The main purpose of the study was to design financial strategies to measure the management of companies in the livestock sector. The theoretical framework was based on the criteria of various authors such as: David (2010); Certo, S y Peter, P. (2010) y Matus, (2011), among other authors. Methodologically, it was characterized by the descriptive-projective type, with a non-experimental-cross-sectional design, for which a sample consisting of 120 livestock companies was determined. The data collection technique was a questionnaire with possibilities of Likert-type responses, which was validated through the Alpha Crombach coefficient yielding 90% and the reliability was through the technique of two halves (Spearman-Brown) which got 99%. For the data processing, the descriptive statistics method was used as measures of analysis in terms of average and standard deviation. As a result, it was evident that companies in the livestock sector sometimes apply financial strategies to improve the management process taking into account the planned goals. As recommended, design a system of financial management indicators based on the strategies and objectives of the units studied, taking into account their strengths to eliminate the weaknesses detected.