Citas bibligráficas
Barbaran, A., Navarro, H. (2023). Costos de servicios y su efecto en la rentabilidad de la empresa Consorcio Turístico Aguajal IISAC de la ciudad de Tarapoto, periodo 2016-2020 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/5139
Barbaran, A., Navarro, H. Costos de servicios y su efecto en la rentabilidad de la empresa Consorcio Turístico Aguajal IISAC de la ciudad de Tarapoto, periodo 2016-2020 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2023. http://hdl.handle.net/11458/5139
@misc{renati/1058628,
title = "Costos de servicios y su efecto en la rentabilidad de la empresa Consorcio Turístico Aguajal IISAC de la ciudad de Tarapoto, periodo 2016-2020",
author = "Navarro Vasquez, Harry Andre",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2023"
}
The general objective of the study was to determine the relationship between service costs and profitability of the company Consorcio Turístico Aguajal II SAC in the city of Tarapoto, during the period 2016 - 2020. It was an applied study with a descriptive correlational level and non-experimental design. The financial statements were used as a sample. The documentary analysis form, record of observations and interview guide were used as instruments. Results: The company's direct costs are not being effectively controlled due to the fact that there is 30% compliance with the activities associated with indirect costs, while 70% of activities are not being complied with on a timely basis. The organization's indirect costs are not supervised in a timely manner, since 40% of activities are completed, while 60% are not completed, there is no efficient control of indirect salaries (payments for days off), and payments for rent and fitting out the premises are not supported by receipts. Conclusion: A relationship exists between the cost of service and profitability of the company because the correlation coefficient obtained was .830 (high positive correlation) with a bilateral significance of .001 (<0.05), therefore, the alternative hypothesis is accepted.
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