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Importancia de la rentabilidad en las empresas comerciales, industriales y de servicio: Una revisión de literatura
Author(s)
Mario Aaron Clemente Caso Risco
Universidad César Vallejo
Jhomira Nail Vasquez Gil
Universidad César Vallejo
Universidad César Vallejo
Date Issued
20 de junio de 2023
Type
Article
Volume
10
Issue
1
Series/Report No.
Revista de Investigación Valor Contable
Start Page
18
End Page
25
ISSN
2410-1052
2413-5860
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