El Costos de servicio y su impacto en la rentabilidad de un restaurante en Casma, 2024

Jessenia Mejia

doi:10.57175/evsos.v4i4.333

Authors

Jessenia Mejia Universidad césar vallejo

DOI:

https://doi.org/10.57175/evsos.v4i4.333

Keywords:

cost-benefit analysis, costs, economic evaluation, profitability

Abstract

The research presented contributed to Sustainable Development Goal (SDG) number 8, "Decent Work and Economic Growth." Its objective was to determine the impact of service costs on profitability in a restaurant. To this end, three specific objectives were developed: to analyze direct costs; to establish indirect costs; and to evaluate logistical costs, all in relation to their impact on restaurant profitability. The research was applied in nature, with a quantitative approach, a non-experimental design, and a descriptive scope. The population comprised six restaurant managers in Casma. The data collection technique was surveys, and the instrument used was a questionnaire. The investigation yielded a correlation coefficient of r=0.634 with a significance level of 0.838. The research also revealed that the return on total assets for the 2024 fiscal year was -76.62%, compared to 35.53% for 2023. The investigation concluded that there is no significant relationship between service costs and profitability at the restaurant in Casma. However, it did identify a need to restructure cost management to improve profitability levels within the organization.

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