Managerial accounting and decision making in the company Estación de Servicios New Mejía E.I.R.L, Cutervo 2021

• Autor(a) principal: Mondragón Delgado, Luis Fernando
• Data de Publicação: 2022
• Outros Autores: Oblitas Otero , Roberto Carlos
• Tipo de documento: Artigo
• Idioma: spa
• Título da fonte: Sapienza (Curitiba)
• Texto Completo: https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/320
• topic: Financial accounting. Management accounting. Budget. Cost accounting. Decision making; Contabilidade financeira. Contabilidade gerencial. Orçamento. Contabilidade de custos. Tomando uma decisão.; Contabilidad financiera. Contabilidad gerencial. Presupuesto. Contabilidad de costos. Toma de decisiones.

The general objective of the research was to determine the relationship between managerial accounting and decision making in the company Estación de Servicios New Mejía EIRL, Cutervo, 2021. The study had a quantitative approach, applied type, descriptive level - correlational, with a non-experimental cross-sectional design. It was developed based on a sample made up of ten workers from the company Estación de Servicios New Mejía E.I.R.L. The survey was used as a data collection technique, and the questionnaire as an instrument, all with the purpose of achieving the general objective. For the analytical process of the data, the SPSS software was used. On the other hand, the results were obtained through the contrast of hypotheses using non-parametric statistical analysis, achieving evidence that there is indeed a relationship between managerial accounting and decision making, the same that is expressed through the Rho correlation coefficient. Spearman's giving a value of 0.872 (very good correlation) which indicates that the better management accounting is done, the better decision making should be and vice versa.