Citas bibligráficas
Shapiama, J., More, L. (2022). Inversión del activo fijo y su incidencia en la rentabilidad de la empresa Gatica Perú Ingeniería y Construcción S.A.C, Tarapoto, 2020 [Universidad Nacional de San Martín. Fondo Editorial]. http://hdl.handle.net/11458/4757
Shapiama, J., More, L. Inversión del activo fijo y su incidencia en la rentabilidad de la empresa Gatica Perú Ingeniería y Construcción S.A.C, Tarapoto, 2020 []. PE: Universidad Nacional de San Martín. Fondo Editorial; 2022. http://hdl.handle.net/11458/4757
@misc{renati/1059725,
title = "Inversión del activo fijo y su incidencia en la rentabilidad de la empresa Gatica Perú Ingeniería y Construcción S.A.C, Tarapoto, 2020",
author = "More Huachez , Lindaura",
publisher = "Universidad Nacional de San Martín. Fondo Editorial",
year = "2022"
}
The research entitled "Investment of fixed assets and its impact on the profitability of the company Gatica Perú Ingeniería y Construcción S.A.C, Tarapoto, 2020", is a basic research, with descriptive level, non-experimental design. The population and sample consists of the entire documentary collection of the company Gatica Perú Ingeniería y Construcción S.A.C, for the period 2020, applying the documentary observation technique and the documentary analysis form as the instrument. The results shown that the management of fixed assets in Gatica Perú Ingeniería y Construcción S.A.C., period 2020, is carried out appropriately for the determination of the initial value, the improvements made, the accumulated depreciation and the accumulated depreciation, allowing to quantify the net value of the assets at the end of the fiscal year. The profitability ratios are deficient, where the net profitability is 0.0031, net profitability over assets is 0.029, total cost ratio is 0.10, return on equity is 0.038, leverage is 1.71 and return on investments is 0.050. Finally, it is concluded that the elements of the fixed asset investment that have the greatest impact on the profitability of the company Gatica Perú Ingeniería y Construcción S.A.C., period 2020, are machinery and other operating units, being the asset with the greatest participation, followed by buildings, representing 76.4% of the total assets.
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