Sales costs and profitability of a milling industry in Cajamarca - Peru

This article presents the results of the relationship between sales costs and profitability in Industria Molinera Santa Isabel Rice S.A.C. in the periods 2020 and 2021. This research is of a basic type, of a non-experimental design, of a correlational scope and with a quantitative approach; The popu...

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Autores principales: Luz Maribel Manosalva Vargas, Lorena Patricia Yalta Cañote, Rubens Houson Pérez-Mamani
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Lenguaje:inglés
Publicado: 2023
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author Luz Maribel Manosalva Vargas
Lorena Patricia Yalta Cañote
Rubens Houson Pérez-Mamani
author_browse Lorena Patricia Yalta Cañote
Luz Maribel Manosalva Vargas
Rubens Houson Pérez-Mamani
author_facet Luz Maribel Manosalva Vargas
Lorena Patricia Yalta Cañote
Rubens Houson Pérez-Mamani
author_sort Luz Maribel Manosalva Vargas
collection Producción científica
description This article presents the results of the relationship between sales costs and profitability in Industria Molinera Santa Isabel Rice S.A.C. in the periods 2020 and 2021. This research is of a basic type, of a non-experimental design, of a correlational scope and with a quantitative approach; The population comprises twenty-four (24) financial statements corresponding to the periods 2020 and 2021. The sample is made up of the company Industria Molinera Santa Isabel Rice S.A.C. the documentary analysis technique was used through the content analysis instrument, where when obtaining the results, the relationship of sales costs with the profitability of the industry is examined. The IBM SPSS 2.3 software analyzed the data. It demonstrated a very significant inverse relationship between the cost of sales and profitability over revenue, with a relationship of 98.2%. However, the sales cost and the economic profitability index showed a lack of relationship. Likewise, there was no relationship between the sales cost and the financial profitability index.
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spelling openalex:W4361805070Sales costs and profitability of a milling industry in Cajamarca - PeruLuz Maribel Manosalva VargasLorena Patricia Yalta CañoteRubens Houson Pérez-Mamanicost of goods soldprofitabilitymilling industryrice millingfinancial statementsBusiness, Education, Mathematics ResearchFinancial Analysis and Corporate GovernanceAccounting and Financial ManagementThis article presents the results of the relationship between sales costs and profitability in Industria Molinera Santa Isabel Rice S.A.C. in the periods 2020 and 2021. This research is of a basic type, of a non-experimental design, of a correlational scope and with a quantitative approach; The population comprises twenty-four (24) financial statements corresponding to the periods 2020 and 2021. The sample is made up of the company Industria Molinera Santa Isabel Rice S.A.C. the documentary analysis technique was used through the content analysis instrument, where when obtaining the results, the relationship of sales costs with the profitability of the industry is examined. The IBM SPSS 2.3 software analyzed the data. It demonstrated a very significant inverse relationship between the cost of sales and profitability over revenue, with a relationship of 98.2%. However, the sales cost and the economic profitability index showed a lack of relationship. Likewise, there was no relationship between the sales cost and the financial profitability index.Articlehttps://doi.org/10.58763/rc202316https://rc.cienciasas.org/index.php/rc/article/download/16/23W4361805070enRegión Científica2954-61682023-01-13
spellingShingle cost of goods sold
profitability
milling industry
rice milling
financial statements
Business, Education, Mathematics Research
Financial Analysis and Corporate Governance
Accounting and Financial Management
Luz Maribel Manosalva Vargas
Lorena Patricia Yalta Cañote
Rubens Houson Pérez-Mamani
Sales costs and profitability of a milling industry in Cajamarca - Peru
title Sales costs and profitability of a milling industry in Cajamarca - Peru
title_full Sales costs and profitability of a milling industry in Cajamarca - Peru
title_fullStr Sales costs and profitability of a milling industry in Cajamarca - Peru
title_full_unstemmed Sales costs and profitability of a milling industry in Cajamarca - Peru
title_short Sales costs and profitability of a milling industry in Cajamarca - Peru
title_sort sales costs and profitability of a milling industry in cajamarca peru
topic cost of goods sold
profitability
milling industry
rice milling
financial statements
Business, Education, Mathematics Research
Financial Analysis and Corporate Governance
Accounting and Financial Management
topic_facet cost of goods sold
profitability
milling industry
rice milling
financial statements
Business, Education, Mathematics Research
Financial Analysis and Corporate Governance
Accounting and Financial Management
url https://doi.org/10.58763/rc202316
https://rc.cienciasas.org/index.php/rc/article/download/16/23
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