Sales costs and profitability of a milling industry in Cajamarca - Peru

Abstract

This article presents the results of the relationship between sales costs and profitability in Industria Molinera Santa Isabel Rice S.A.C. in the periods 2020 and 2021. This research is of a basic type, of a non-experimental design, of a correlational scope and with a quantitative approach; The population comprises twenty-four (24) financial statements corresponding to the periods 2020 and 2021. The sample is made up of the company Industria Molinera Santa Isabel Rice S.A.C. the documentary analysis technique was used through the content analysis instrument, where when obtaining the results, the relationship of sales costs with the profitability of the industry is examined. The IBM SPSS 2.3 software analyzed the data. It demonstrated a very significant inverse relationship between the cost of sales and profitability over revenue, with a relationship of 98.2%. However, the sales cost and the economic profitability index showed a lack of relationship. Likewise, there was no relationship between the sales cost and the financial profitability index.