Importancia de la rentabilidad en las empresas comerciales, industriales y de servicio: Una revisión de literatura
Profitability enables companies to stay competitive in the market. If financial and economic profitability are not well-established, the growth of an entity may decline. The objective of this research was to evaluate the importance of profitability in service, commercial, and industrial companies. T...
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2023
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| _version_ | 1881508865902641152 |
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| author | Mario Aaron Clemente Caso Risco Jhomira Nail Vasquez Gil Carlos Alberto Vásquez Villanueva |
| author_browse | Carlos Alberto Vásquez Villanueva Jhomira Nail Vasquez Gil Mario Aaron Clemente Caso Risco |
| author_facet | Mario Aaron Clemente Caso Risco Jhomira Nail Vasquez Gil Carlos Alberto Vásquez Villanueva |
| author_sort | Mario Aaron Clemente Caso Risco |
| collection | Producción científica |
| description | Profitability enables companies to stay competitive in the market. If financial and economic profitability are not well-established, the growth of an entity may decline. The objective of this research was to evaluate the importance of profitability in service, commercial, and industrial companies. Through a literature review using documentary analysis as a technique, 17 scientific studies (14 theses and 3 articles) were selected from Scopus, Scielo, and Google Scholar. It was found that studies on profitability with a financial focus (65%) predominate over those with an economic focus (35%). Additionally, the most studied sector was services, followed by commercial and industrial. Profitability is essential for companies in decision-making, maximizing profits, and achieving financial and economic growth and sustainability. |
| format | Article |
| id | oai:cris.upeu.edu.pe:20.500.15037/1610 |
| institution | UPeU |
| publishDate | 2023 |
| publishDateRange | 2023 |
| publishDateSort | 2023 |
| record_format | dspace |
| spelling | oai:cris.upeu.edu.pe:20.500.15037/16102026-10-30T16:16:16ZImportancia de la rentabilidad en las empresas comerciales, industriales y de servicio: Una revisión de literaturaMario Aaron Clemente Caso RiscoJhomira Nail Vasquez GilCarlos Alberto Vásquez VillanuevaProfitability indexBusinessFocus (optics)Welfare economicsFinancial analysisFinancial sectorEconomic analysisFinanceCompetitive advantageIndustrial organizationAccountingEconomicsProduction (economics)Financial managementMarketingBusiness administrationProfitability indexFocus (optics)Financial analysisFinancial sectorEconomic analysisSocial Sciences Business, Management and Accounting Accounting Business, Education, Mathematics ResearchProfitability enables companies to stay competitive in the market. If financial and economic profitability are not well-established, the growth of an entity may decline. The objective of this research was to evaluate the importance of profitability in service, commercial, and industrial companies. Through a literature review using documentary analysis as a technique, 17 scientific studies (14 theses and 3 articles) were selected from Scopus, Scielo, and Google Scholar. It was found that studies on profitability with a financial focus (65%) predominate over those with an economic focus (35%). Additionally, the most studied sector was services, followed by commercial and industrial. Profitability is essential for companies in decision-making, maximizing profits, and achieving financial and economic growth and sustainability.Articlehttps://rivc.upeu.edu.pe/index.php/ri_vc/article/download/2094/2150https://doi.org/10.17162/rvc.v10i1.209410.17162/rvc.v10i1.2094https://hdl.handle.net/20.500.15037/1610W4415393353Revista de Investigación Valor Contable2410-10522413-58602023-06-202026-06-13T14:16:28Z2026-06-13T14:16:28Z |
| spellingShingle | Profitability index Business Focus (optics) Welfare economics Financial analysis Financial sector Economic analysis Finance Competitive advantage Industrial organization Accounting Economics Production (economics) Financial management Marketing Business administration Profitability index Focus (optics) Financial analysis Financial sector Economic analysis Social Sciences Business, Management and Accounting Accounting Business, Education, Mathematics Research Mario Aaron Clemente Caso Risco Jhomira Nail Vasquez Gil Carlos Alberto Vásquez Villanueva Importancia de la rentabilidad en las empresas comerciales, industriales y de servicio: Una revisión de literatura |
| title | Importancia de la rentabilidad en las empresas comerciales, industriales y de servicio: Una revisión de literatura |
| title_full | Importancia de la rentabilidad en las empresas comerciales, industriales y de servicio: Una revisión de literatura |
| title_fullStr | Importancia de la rentabilidad en las empresas comerciales, industriales y de servicio: Una revisión de literatura |
| title_full_unstemmed | Importancia de la rentabilidad en las empresas comerciales, industriales y de servicio: Una revisión de literatura |
| title_short | Importancia de la rentabilidad en las empresas comerciales, industriales y de servicio: Una revisión de literatura |
| title_sort | importancia de la rentabilidad en las empresas comerciales industriales y de servicio una revision de literatura |
| topic | Profitability index Business Focus (optics) Welfare economics Financial analysis Financial sector Economic analysis Finance Competitive advantage Industrial organization Accounting Economics Production (economics) Financial management Marketing Business administration Profitability index Focus (optics) Financial analysis Financial sector Economic analysis Social Sciences Business, Management and Accounting Accounting Business, Education, Mathematics Research |
| topic_facet | Profitability index Business Focus (optics) Welfare economics Financial analysis Financial sector Economic analysis Finance Competitive advantage Industrial organization Accounting Economics Production (economics) Financial management Marketing Business administration Profitability index Focus (optics) Financial analysis Financial sector Economic analysis Social Sciences Business, Management and Accounting Accounting Business, Education, Mathematics Research |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/download/2094/2150 https://doi.org/10.17162/rvc.v10i1.2094 https://hdl.handle.net/20.500.15037/1610 |
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