Bibliographic citations
Pino, Y., Guevara, J. (2024). Impacto del costo fijo sobre la rentabilidad operativa de la empresa XYZ en el año 2023 [Trabajo de Suficiencia Profesional, Universidad Peruana de Ciencias Aplicadas (UPC)]. http://hdl.handle.net/10757/683129
Pino, Y., Guevara, J. Impacto del costo fijo sobre la rentabilidad operativa de la empresa XYZ en el año 2023 [Trabajo de Suficiencia Profesional]. PE: Universidad Peruana de Ciencias Aplicadas (UPC); 2024. http://hdl.handle.net/10757/683129
@misc{renati/1300173,
title = "Impacto del costo fijo sobre la rentabilidad operativa de la empresa XYZ en el año 2023",
author = "Guevara Mendizabal, Juan Andres",
publisher = "Universidad Peruana de Ciencias Aplicadas (UPC)",
year = "2024"
}
This research primarily aims to analyze the influence of fixed costs on the operating profitability of XYZ company during 2023. The applied methodology followed a qualitative and descriptive approach, based on document analysis of financial statements and interviews with key stakeholders. Fixed costs, such as salaries, rent, and other recurring expenses, were examined to evaluate their impact on operating profitability. The results indicate a 60.58% decrease in operating profitability in 2023 compared to the previous year, attributable to a significant increase in fixed costs, particularly those related to administration, which rose by 100.28%. Efficient management of these costs is identified as essential to improve operating profitability. In conclusion, the reduction and optimization of non-essential fixed costs emerge as key opportunities to increase operating profitability, freeing up capital for strategic investments. It is also recommended to implement automation strategies to reduce labor dependency and enhance efficiency.
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