Importancia de la rentabilidad en las empresas comerciales, industriales y de servicio: Una revisión de literatura

Author(s)
Mario Aaron Clemente Caso Risco
Jhomira Nail Vasquez Gil
Date Issued
20 de junio de 2023
Type
Article
Volume
10
Issue
1
Start Page
18
End Page
25
DOI
10.17162/rvc.v10i1.2094
Abstract
Profitability enables companies to stay competitive in the market. If financial and economic profitability are not well-established, the growth of an entity may decline. The objective of this research was to evaluate the importance of profitability in service, commercial, and industrial companies. Through a literature review using documentary analysis as a technique, 17 scientific studies (14 theses and 3 articles) were selected from Scopus, Scielo, and Google Scholar. It was found that studies on profitability with a financial focus (65%) predominate over those with an economic focus (35%). Additionally, the most studied sector was services, followed by commercial and industrial. Profitability is essential for companies in decision-making, maximizing profits, and achieving financial and economic growth and sustainability.
Keywords

Profitability index

Business

Focus (optics)

Welfare economics

Financial analysis

Financial sector

Economic analysis

Finance

Competitive advantage...

Industrial organizati...

Accounting

Economics

Production (economics...

Financial management

Marketing

Business administrati...

Profitability index

Focus (optics)

Financial analysis

Financial sector

Economic analysis

Social Sciences Busin...

Metrics