Citas bibligráficas
Vasquez, A., Llanos, G. (2023). Estructura de costos y su incidencia en la rentabilidad de la empresa Acuícola Alto Mayo E.I.R.L, Rioja periodo, 2021 [Fondo Editorial UNSM]. http://hdl.handle.net/11458/5771
Vasquez, A., Llanos, G. Estructura de costos y su incidencia en la rentabilidad de la empresa Acuícola Alto Mayo E.I.R.L, Rioja periodo, 2021 []. PE: Fondo Editorial UNSM; 2023. http://hdl.handle.net/11458/5771
@misc{renati/1054718,
title = "Estructura de costos y su incidencia en la rentabilidad de la empresa Acuícola Alto Mayo E.I.R.L, Rioja periodo, 2021",
author = "Llanos Sanchez, Geanina Maribel",
publisher = "Fondo Editorial UNSM",
year = "2023"
}
The study titled “Cost structure and its impact on the profitability of the company Acuícola Alto Mayo E.I.R.L, Rioja period, 2021”, applied condition research, the level being descriptive, and the non-experimental model design, where the population was the accounting records and the fixed and variable costs of the company, where a document analysis sheet and a semi-structured interview were applied, applied to the personnel in charge of the warehouse, the head of operations, the accountant and the company manager. The results indicate that the cost structure of the Acuícola Alto Mayo E.I.R.L company in the city of Rioja for the period - 2021 to produce 1000 tilapia fingerlings is made up of 70.13% in fixed costs and 29.87% for variable costs, being the labor and balanced fish feed the main components with 34.89% and 27.88% participation respectively; The criteria for determining costs and profitability are the identification of each of the elements, inputs and other components that participate in production and their subsequent registration in the company's accounting, without applying a specific method to calculate costs. ; Profitability ratios are not optimal, where Yield – ROI is equal to 0.105, Profitability on assets 0.057, current liquidity 0.359, acid liquidity 0.025, Profitability on investments 0.084, profit margin gross of 0.359 and the net profit margin of 0.183. It is concluded that the cost structure has a significant impact on the profitability of the company Acuícola Alto Mayo E.I.R.L, Rioja period, 2021, evaluated with the t-Student test, where the means obtained are not equal and therefore Cost structure factors determine profitability outcomes..
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