Gastos Operativos y su Influencia en los Márgenes de Utilidad de una Empresa Productora de Textiles
This research aims to analyze operating expenses and their relationship with the profit margins of the company Arte Andino Mundo Textil in 2024, which specializes in the production of artisanal sweaters in the city of Juliaca. Methodologically, a quantitative approach is adopted, with a correlationa...
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| Formato: | Preprint |
| Lenguaje: | español |
| Publicado: |
2025
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| Acceso en línea: | Enlace permanente (DOI o Handle) Descargar el archivo |
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| _version_ | 1881700488645181440 |
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| author | Henoc Layme Mango Yennifer Lanst Benavente Torres Liz Marleny Uturunco Quiroz |
| author_browse | Henoc Layme Mango Liz Marleny Uturunco Quiroz Yennifer Lanst Benavente Torres |
| author_facet | Henoc Layme Mango Yennifer Lanst Benavente Torres Liz Marleny Uturunco Quiroz |
| author_sort | Henoc Layme Mango |
| collection | Producción científica |
| description | This research aims to analyze operating expenses and their relationship with the profit margins of the company Arte Andino Mundo Textil in 2024, which specializes in the production of artisanal sweaters in the city of Juliaca. Methodologically, a quantitative approach is adopted, with a correlational, cross-sectional, non-experimental scope. Through the application of data collection sheets, the quarterly financial data for 2024 was analyzed, comprising 12 observations focused on operating expenses and profit margins. The results revealed a correlation between raw material expenses and profit of 0.290 (p = 0.360), direct labor and profit of0.229 (p = 0.474), and indirect costs and profit of -0.081 (p = 0.804). The overall correlation between operating expenses and profit margins was 0.319 (p = 0.058), suggesting that although there is a weak positive relationship, it is not statistically significant. It is concluded that operating expenses are not determining factors in the profit margins of Arte Andino Mundo Textil, and it is recommended to explore other influential aspects in its profitability. |
| format | Preprint |
| id | openalex:W4412473198 |
| institution | UPeU |
| language | Spanish |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| record_format | dspace |
| spelling | openalex:W4412473198Gastos Operativos y su Influencia en los Márgenes de Utilidad de una Empresa Productora de TextilesHenoc Layme MangoYennifer Lanst Benavente TorresLiz Marleny Uturunco Quirozoperating costsprofit margintextile industryraw material costsdirect labor costsindirect costsprofitabilityBusiness, Education, Mathematics ResearchFinancial Analysis and Corporate GovernanceAccounting and Financial ManagementThis research aims to analyze operating expenses and their relationship with the profit margins of the company Arte Andino Mundo Textil in 2024, which specializes in the production of artisanal sweaters in the city of Juliaca. Methodologically, a quantitative approach is adopted, with a correlational, cross-sectional, non-experimental scope. Through the application of data collection sheets, the quarterly financial data for 2024 was analyzed, comprising 12 observations focused on operating expenses and profit margins. The results revealed a correlation between raw material expenses and profit of 0.290 (p = 0.360), direct labor and profit of0.229 (p = 0.474), and indirect costs and profit of -0.081 (p = 0.804). The overall correlation between operating expenses and profit margins was 0.319 (p = 0.058), suggesting that although there is a weak positive relationship, it is not statistically significant. It is concluded that operating expenses are not determining factors in the profit margins of Arte Andino Mundo Textil, and it is recommended to explore other influential aspects in its profitability.Preprinthttps://doi.org/10.1590/scielopreprints.12210https://preprints.scielo.org/index.php/scielo/preprint/download/12210/22432/23110W4412473198es2025-07-16 |
| spellingShingle | operating costs profit margin textile industry raw material costs direct labor costs indirect costs profitability Business, Education, Mathematics Research Financial Analysis and Corporate Governance Accounting and Financial Management Henoc Layme Mango Yennifer Lanst Benavente Torres Liz Marleny Uturunco Quiroz Gastos Operativos y su Influencia en los Márgenes de Utilidad de una Empresa Productora de Textiles |
| title | Gastos Operativos y su Influencia en los Márgenes de Utilidad de una Empresa Productora de Textiles |
| title_full | Gastos Operativos y su Influencia en los Márgenes de Utilidad de una Empresa Productora de Textiles |
| title_fullStr | Gastos Operativos y su Influencia en los Márgenes de Utilidad de una Empresa Productora de Textiles |
| title_full_unstemmed | Gastos Operativos y su Influencia en los Márgenes de Utilidad de una Empresa Productora de Textiles |
| title_short | Gastos Operativos y su Influencia en los Márgenes de Utilidad de una Empresa Productora de Textiles |
| title_sort | gastos operativos y su influencia en los margenes de utilidad de una empresa productora de textiles |
| topic | operating costs profit margin textile industry raw material costs direct labor costs indirect costs profitability Business, Education, Mathematics Research Financial Analysis and Corporate Governance Accounting and Financial Management |
| topic_facet | operating costs profit margin textile industry raw material costs direct labor costs indirect costs profitability Business, Education, Mathematics Research Financial Analysis and Corporate Governance Accounting and Financial Management |
| url | https://doi.org/10.1590/scielopreprints.12210 https://preprints.scielo.org/index.php/scielo/preprint/download/12210/22432/23110 |
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