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 |
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Universidad Peruana Unión
2020
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| _version_ | 1881695148703744000 |
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| author | Aguirre Sajami, Claudia Raquel Barona Meza, Cesar Manuel Dávila Dávila, Gladys |
| author_browse | Aguirre Sajami, Claudia Raquel Barona Meza, Cesar Manuel Dávila Dávila, Gladys |
| author_facet | Aguirre Sajami, Claudia Raquel Barona Meza, Cesar Manuel Dávila Dávila, Gladys |
| author_sort | Aguirre Sajami, Claudia Raquel |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| description | 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. |
| format | Online |
| id | oai:rivc.upeu.edu.pe:article/1396 |
| institution | UPeU |
| issn | 2413-5860 2410-1052 |
| language | Spanish |
| publishDate | 2020 |
| publishDateRange | 2020 |
| publishDateSort | 2020 |
| publisher | Universidad Peruana Unión |
| publisherStr | Universidad Peruana Unión |
| record_format | ojs |
| revista_str_mv | Revista de Investigación Valor Contable |
| spelling | oai:rivc.upeu.edu.pe:article/13962020-12-14T22:00:09Z Profitability as a tool for decision making: empirical analysis in an industrial company La rentabilidad como herramienta para la toma de decisiones: análisis empírico en una empresa industrial Aguirre Sajami, Claudia Raquel Barona Meza, Cesar Manuel Dávila Dávila, Gladys ROA ROE rentabilidad decisiones y decisiones financieras ROA ROE profitabiliy financial decisions 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. El propósito de este artículo es analizar la rentabilidad de la empresa Cementos Pacasmayo para determinar su importancia en la toma de decisiones; la empresa en mención es reconocida en la industria cementera del Perú con desarrollo creciente muy significativo. La metodología utilizada es descriptiva, de diseño no experimental y transversal; con base en el análisis de datos de los estados financieros del 2012 al 2019, recopilados de la Superintendencia de Mercado de Valores. Los resultados muestran una distribución de probabilidad normal de los indicadores analizados. Con respecto a la rentabilidad sobre el patrimonio (ROE), los resultados dentro del periodo son favorables, aparte de tener una desviación estándar suficiente para ser una elección de inversión. En cuanto al rendimiento de los activos (ROA), si bien se obtuvieron valores bajos, además de mostrar una desviación baja, que podría ser de impulso para que la empresa opte por una opción de mejora en cuanto a la rentabilidad. Se observó que la mayoría de los datos bajos se debió a factores externos, a decisiones que fueron para beneficio futuro de la empresa, como la construcción de una nueva planta, a emisión de acciones y proyectos. Universidad Peruana Unión 2020-12-14 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares application/pdf text/html https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1396 Revista de Investigación Valor Contable; Vol. 7 Núm. 1 (2020): Revista Científica Valor Contable; 50 - 64 2413-5860 2410-1052 10.17162/rivc.v7i1 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1396/1750 https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1396/1751 Derechos de autor 2020 Revista de Investigación Valor Contable |
| spellingShingle | ROA ROE rentabilidad decisiones y decisiones financieras ROA ROE profitabiliy financial decisions Aguirre Sajami, Claudia Raquel Barona Meza, Cesar Manuel Dávila Dávila, Gladys Profitability as a tool for decision making: empirical analysis in an industrial company |
| title | Profitability as a tool for decision making: empirical analysis in an industrial company |
| title_alt | La rentabilidad como herramienta para la toma de decisiones: análisis empírico en una empresa industrial |
| title_full | Profitability as a tool for decision making: empirical analysis in an industrial company |
| title_fullStr | Profitability as a tool for decision making: empirical analysis in an industrial company |
| title_full_unstemmed | Profitability as a tool for decision making: empirical analysis in an industrial company |
| title_short | Profitability as a tool for decision making: empirical analysis in an industrial company |
| title_sort | profitability as a tool for decision making empirical analysis in an industrial company |
| topic | ROA ROE rentabilidad decisiones y decisiones financieras ROA ROE profitabiliy financial decisions |
| topic_facet | ROA ROE rentabilidad decisiones y decisiones financieras ROA ROE profitabiliy financial decisions |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1396 |
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