Profitability as a tool for decision making: empirical analysis in an industrial company
The purpose of this article is to analyze the profitability of the company Cementos Pacasmayo to determine its importance in the decision making process; the company in mention is recognized in the cement industry of Peru with very significant growing development. The methodology used is descriptive...
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| Publicado en: | Revista de Investigación Valor Contable |
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| Autores principales: | , , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
| Publicado: |
Universidad Peruana Unión
2020
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| Materias: | |
| Acceso en línea: | Ver en el sistema de origen |
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| Sumario: | The purpose of this article is to analyze the profitability of the company Cementos Pacasmayo to determine its importance in the decision making process; the company in mention is recognized in the cement industry of Peru with very significant growing development. The methodology used is descriptive, transversal and with a non-experimental design; based on the analysis of data from the financial statements from 2012 to 2019, collected from the Peruvian Superintendence of the Stock Market. The results show a normal probability distribution for the indicators analyzed. With respect to return on equity (ROE), the results within the period are favorable, besides having a sufficient standard deviation to be an investment choice. As for return on assets (ROA), although low values were found, the results show a low deviation, which could be an incentive for the company to opt for an option for improvement in terms of profitability. It was observed that most of the low data was due to external factors or to decisions that were for the future benefit of the company, such as the construction of a new plant, the issue of shares and projects. |
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| ISSN: | 2413-5860 2410-1052 |