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Tesis Título Profesional
Eficiencia operativa y gestión financiera en la empresa KOZUE HOGAR SAC de Iquitos periodo 2024
(Universidad Nacional de la Amazonía Peruana, 2025) Saucedo Abad, Jhonny; Rengifo Chumbe, Sharon Lizeth; Ramirez Gómez, Rolan
Acceso Abierto
The objective of this research was to determine how operational efficiency and financial management are related in the company KOZUE HOGAR SAC in Iquitos during the 2024 period. The study followed a quantitative approach with a non-experimental research design, a cross-sectional design type, and a correlational scope. A total of 35 employees from KOZUE HOGAR SAC participated in the study. The findings revealed a considerable positive correlation between operational efficiency and financial management, with a Pearson correlation coefficient of 0.862. This indicates that improving the company's operations directly impacts its ability to manage finances effectively. Additionally, operational efficiency and financial planning were found to be strongly correlated, also with a Pearson correlation coefficient of 0.862. This suggests that better operational management enables more precise and robust financial planning. Furthermore, the relationship between operational efficiency and risk management, although moderate with a Pearson correlation coefficient of 0.533, remains significant. This implies that optimizing operations can contribute to an improved ability to identify and mitigate financial risks. Overall, the results demonstrate that operational efficiency is a key factor in the financial stability of KOZUE HOGAR SAC. Enhancing it allows for better planning, budgeting, treasury management, and risk management, ultimately generating a positive impact on the company's overall performance.
Tesis Título Profesional
Gestión logística y productividad en la empresa Honda Selva del Perú Iquitos 2024
(Universidad Nacional de la Amazonía Peruana, 2025) Julca Jauregui, Pedro David; Alvarado Arbildo, Gilbert Roland
Acceso Abierto
The objective of this research was to analyze the relationship between logistics management and productivity at Honda Selva del Perú, located in Iquitos, during 2024. A quantitative approach was used with a descriptive correlational design and a cross-sectional approach, as the relationship between variables was observed without manipulating them. The correlation analysis using the Spearman Rho coefficient revealed a moderate positive relationship (r = 0.488) between logistics management and productivity, which was statistically significant (p = 0.006). These results allow the acceptance of the alternative hypothesis, indicating that improvements in logistics management are associated with an increase in productivity. It is concluded that efficient logistics management, which optimizes processes such as inventory, storage, production, and distribution, has a direct impact on the company's productivity. This finding highlights the need to implement more effective logistics strategies to improve the overall performance of the organization. The most innovative aspects of the study include the precise identification of the relationship between logistics management and productivity, demonstrating its importance in the local business context, which could serve as a basis for future research and improvements in operational efficiency for similar companies.
Tesis Título Profesional
Relación entre la solvencia y la rentabilidad de la corporación Cementos Pacasmayo S.A.A. periodo 2018 – 2024
(Universidad Nacional de la Amazonía Peruana, 2025) Trauco Ricopa, Adriana Magnolya; Sanchez Inuma, Delia Isabel; Panduro del Castillo, Alan Raúl
Acceso Abierto
This study explored the relationship between solvency and profitability at Cementos Pacasmayo S.A.A. over the period 2018–2024, aiming to uncover how financing choices and working‐capital management impact net margins, Return on Assets (ROA), and Return on Equity (ROE). Adopting a quantitative, non-experimental, longitudinal design, the research conducted a full census of audited quarterly financial statements. Descriptive statistics, multiple linear regression analyses, and Spearman correlation tests were employed to examine one general hypothesis and three specific hypotheses. Findings demonstrated a moderate, positive association between solvency and overall profitability (ρ = 0.4641; p = 0.042), as well as direct links between the current ratio and net profit margin (ρ = 0.5241; p = 0.033), debt ratio and ROA (ρ = 0.4662; p = 0.042), and interest coverage and ROE (ρ = 0.3532; p = 0.036). The results confirm that maintaining prudent liquidity and measured leverage enhances asset efficiency and shareholder value, provided that debt costs remain below asset returns. Moreover, the study highlights the importance of flexible debt terms and effective receivables and inventory policies to withstand cyclical fluctuations in the cement industry. In sum, this research offers robust empirical evidence on balancing liquidity, leverage, and profitability in cyclical sectors and lays the groundwork for more resilient and adaptive financial strategies.
Tesis Título Profesional
Ética profesional y satisfacción del rol institucional en profesionales contables de la región Loreto año 2025
(Universidad Nacional de la Amazonía Peruana, 2025) Bustos Cerdeira, Joyrathi Hypathia Coraima; Martinez Flores, Sandra Yesenia; Balbuena Hernández, José Ricardo
Acceso Abierto
The lack of modernization and prominence of the College of Accountants of Loreto has generated disinterest and low participation of accountants, weakening their representation and professional influence in the region, for this reason, the purpose of this study is to identify how professional ethics and satisfaction with the institutional role of the College of Public Accountants are presented in accounting professionals in the Loreto region in 2025, from a quantitative approach, observational and descriptive non-experimental design, considering as the study population the licensed Public Accountants of the city of Iquitos, which are estimated to be 1,259. The results revealed that professional ethics were valued widely positively, with more than 95% of respondents. Among the most notable aspects are the confidentiality of information, honesty, respect for standards and equity, reflecting a solid internalization of ethical principles in the accounting practice. Regarding satisfaction with the institutional role of the College of Accountants, the results were favorable, especially in relation to the The study identified more moderate levels of satisfaction regarding professional association support and social benefits. It concluded that certified public accountants in Loreto maintain a strong commitment to ethical principles and value the role of the Association in their training and professional development. However, it also highlights the need to strengthen institutional actions that reinforce the sense of professional association support and the perception of tangible benefits.
Tesis Grado de Doctor
Innovación y competitividad en el sector artesanal del distrito de San Juan Bautista 2024
(Universidad Nacional de la Amazonía Peruana, 2025) Rojas Panduro, Rosa Angélica; Reátegui Paredes, Víctor Raúl
Acceso Abierto
The study aimed to determine the relationship between innovation and competitiveness in the artisan sector of the San Juan Bautista district, 2024. To this end, a basic research study was conducted with a non-experimental, cross-sectional, correlational design. The study population consisted of 113 artisans, selected for their significant contribution to the local culture and economy. The results indicated that 47% of the artisans considered innovation to be average. This result is due to the fact that, in the last three years, some businesses have occasionally introduced new products aimed at the international market. However, the products launched during this period were almost always innovative for both the business and the market. Regarding competitiveness, 49% of the artisans rated it as average. This perception is related to the fact that they sometimes make efforts to standardize their products according to market demands, and only occasionally implement quality controls following the technical specifications of the craft items. In conclusion, the results showed a direct, moderate to strong relationship (r = 0.761) between innovation and competitiveness in the artisanal sector of the San Juan Bautista district, 2024. Furthermore, the bilateral significance value obtained (p = 0.000) statistically confirms this correlation.