Cost management and its impact on profitability in a fish marketing company, Chimbote-2023
DOI:
https://doi.org/10.57175/evsos.v3i1.171Keywords:
Economic analysis, cost-benefit analysis, and cost accounting.Abstract
The present research, entitled "Cost Management and its Impact on the Profitability of Exportaciones e Inversiones del Pacifico SAC, Chimbote, 2023 period," aimed to determine the impact of cost management on the company's profitability.
The research had a quantitative approach, with a descriptive correlational design, and a non-experimental cross-sectional design. Additionally, the sample used was non-probabilistic, consisting of 8 individuals who were administered a research instrument, which comprised a 20-item survey using an ordinal measurement scale to assess indicators. Furthermore, the SPSS system was utilized for processing the respective data, ensuring validity and reliability.
Finally, after analyzing the collected data, hypothesis testing was conducted, resulting in the finding of a significant correlation between inventory control and company profitability. Consequently, the null hypothesis (H0) was rejected, and the research hypothesis (Hi) was accepted, confirming that cost management has a substantial impact on the profitability of Exportaciones e Inversiones del Pacífico SAC.
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References
Thomas, C. W. (2020). Cost accounting: Planning, control and analysis (16th ed.). Boston, MA: Pearson.
Horngren, C. T., Datar, S. M., & Rajan, M. V. (2018). Cost accounting: A managerial emphasis. Pearson.
https://www.pearson.com/en-au/media/1999234/9781488612640-TOC.pdf
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Copyright (c) 2024 Diego Mendoza
This work is licensed under a Creative Commons Attribution 4.0 International License.
