The Importance of Profitability in Commercial, Industrial, and Service Companies: A Literature Review
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...
Guardado en:
| Publicado en: | Revista de Investigación Valor Contable |
|---|---|
| Autores principales: | , , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
| Publicado: |
Universidad Peruana Unión
2023
|
| Materias: | |
| Acceso en línea: | Ver en el sistema de origen |
| Etiquetas: |
Sin Etiquetas, Sea el primero en etiquetar este registro!
|
| _version_ | 1881695151992078336 |
|---|---|
| author | Caso Risco, Mario Aaron Clemente Vasquez Gil, Jhomira Nail Vásquez Villanueva, Carlos Alberto |
| author_browse | Caso Risco, Mario Aaron Clemente Vasquez Gil, Jhomira Nail Vásquez Villanueva, Carlos Alberto |
| author_facet | Caso Risco, Mario Aaron Clemente Vasquez Gil, Jhomira Nail Vásquez Villanueva, Carlos Alberto |
| author_sort | Caso Risco, Mario Aaron Clemente |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| 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 | Online |
| id | oai:rivc.upeu.edu.pe:article/2094 |
| institution | UPeU |
| issn | 2413-5860 2410-1052 |
| language | Spanish |
| publishDate | 2023 |
| publishDateRange | 2023 |
| publishDateSort | 2023 |
| 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/20942025-03-03T22:14:50Z The Importance of Profitability in Commercial, Industrial, and Service Companies: A Literature Review Importancia de la rentabilidad en las empresas comerciales, industriales y de servicio: Una revisión de literatura Caso Risco, Mario Aaron Clemente Vasquez Gil, Jhomira Nail Vásquez Villanueva, Carlos Alberto Rentabilidad ROA ROE Profitability ROA ROE 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. La rentabilidad permite a las empresas mantenerse dentro del mercado. Si la rentabilidad financiera y económica no se encuentran establecidas, el crecimiento de la entidad puede menguar. El objetivo de esta investigación fue evaluar la importancia de la rentabilidad en las empresas de servicio, comerciales e industriales. Mediante una de revisión bibliográfica, en el cual se utilizó como técnica el análisis documental, se seleccionaron 17 investigaciones científicas (14 tesis y 3 artículos), las cuales fueron extraídas de Scopus, Scielo y Google Académico. Se encontró que los estudios sobre rentabilidad con enfoque financiero (65%) predominan sobre el enfoque económico (35%). Además, el sector más estudiado fue el de servicios, seguido del comercial e industrial. La rentabilidad es esencial para las empresas en la toma de decisiones, maximización de beneficios, crecimiento y sostenibilidad financiera y económica. Universidad Peruana Unión 2023-06-20 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares application/pdf https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/2094 10.17162/rvc.v10i1.2094 Revista de Investigación Valor Contable; Vol. 10 Núm. 1 (2023): Revista Científica Valor Contable; 18 - 25 2413-5860 2410-1052 10.17162/rvc.v10i1 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/2094/2150 Derechos de autor 2025 Revista de Investigación Valor Contable https://creativecommons.org/licenses/by-nc-nd/4.0 |
| spellingShingle | Rentabilidad ROA ROE Profitability ROA ROE Caso Risco, Mario Aaron Clemente Vasquez Gil, Jhomira Nail Vásquez Villanueva, Carlos Alberto The Importance of Profitability in Commercial, Industrial, and Service Companies: A Literature Review |
| title | The Importance of Profitability in Commercial, Industrial, and Service Companies: A Literature Review |
| title_alt | Importancia de la rentabilidad en las empresas comerciales, industriales y de servicio: Una revisión de literatura |
| title_full | The Importance of Profitability in Commercial, Industrial, and Service Companies: A Literature Review |
| title_fullStr | The Importance of Profitability in Commercial, Industrial, and Service Companies: A Literature Review |
| title_full_unstemmed | The Importance of Profitability in Commercial, Industrial, and Service Companies: A Literature Review |
| title_short | The Importance of Profitability in Commercial, Industrial, and Service Companies: A Literature Review |
| title_sort | importance of profitability in commercial industrial and service companies a literature review |
| topic | Rentabilidad ROA ROE Profitability ROA ROE |
| topic_facet | Rentabilidad ROA ROE Profitability ROA ROE |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/2094 |
| work_keys_str_mv | AT casoriscomarioaaronclemente theimportanceofprofitabilityincommercialindustrialandservicecompaniesaliteraturereview AT vasquezgiljhomiranail theimportanceofprofitabilityincommercialindustrialandservicecompaniesaliteraturereview AT vasquezvillanuevacarlosalberto theimportanceofprofitabilityincommercialindustrialandservicecompaniesaliteraturereview AT casoriscomarioaaronclemente importanciadelarentabilidadenlasempresascomercialesindustrialesydeserviciounarevisiondeliteratura AT vasquezgiljhomiranail importanciadelarentabilidadenlasempresascomercialesindustrialesydeserviciounarevisiondeliteratura AT vasquezvillanuevacarlosalberto importanciadelarentabilidadenlasempresascomercialesindustrialesydeserviciounarevisiondeliteratura AT casoriscomarioaaronclemente importanceofprofitabilityincommercialindustrialandservicecompaniesaliteraturereview AT vasquezgiljhomiranail importanceofprofitabilityincommercialindustrialandservicecompaniesaliteraturereview AT vasquezvillanuevacarlosalberto importanceofprofitabilityincommercialindustrialandservicecompaniesaliteraturereview |