Estudio de sensibilidad de costos y su impacto en la rentabilidad de los colegios de la asociación educativa adventista del oriente peruano, 2019
Date
2020-12-09
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Universidad Científica del Perú
Abstract
El objetivo fue determinar la relación entre los ingresos - gastos, el punto de equilibrio, el estado de resultados y la rentabilidad de la Institución Educativa Adventista Atalaya, el tipo de investigación fue descriptiva correlacional diseño no experimental.
La metodología se basó en los colegios de la Asociación Educativa Adventista del Oriente Peruano. La muestra es la Institución Educativa Adventista Atalaya, seleccionado por su información histórica y datos estadísticos, se tomó el colegio con menor demanda de alumnos y menores ingresos.
Los resultados señalan que existe relación significativa entre los ingresos, el punto de equilibrio, el estado de resultados y la rentabilidad; se observa que los costos fijos y variables es alto con respecto a los ingresos, la cantidad de estudiantes debe llegar a la capacidad instalada de las aulas y no quede capacidad ociosa sin producir; finalmente el estado de resultado es positivo y rentable cuando se distribuye razonablemente los gastos administrativos, gastos de venta y el costo de venta.
The objective was to determine the relationship between income - expenses, the breakeven point, the income statement and the profitability of the Atalaya Adventist Educational Institution, the type of research was descriptive correlational non-experimental design. The methodology was based on the schools of the Eastern Peruvian Adventist Educational Association. The sample is the Atalaya Adventist Educational Institution, selected for its historical information and statistical data, the school with the lowest demand for students and lowest income was taken. The results indicate that there is a significant relationship between income, breakeven point, income statement and profitability; It is observed that fixed and variable costs are high with respect to income, the number of students must reach the installed capacity of the classrooms and there is no idle capacity without producing; Finally, the income statement is positive and profitable when administrative expenses, selling expenses and cost of sale are reasonably distributed.
The objective was to determine the relationship between income - expenses, the breakeven point, the income statement and the profitability of the Atalaya Adventist Educational Institution, the type of research was descriptive correlational non-experimental design. The methodology was based on the schools of the Eastern Peruvian Adventist Educational Association. The sample is the Atalaya Adventist Educational Institution, selected for its historical information and statistical data, the school with the lowest demand for students and lowest income was taken. The results indicate that there is a significant relationship between income, breakeven point, income statement and profitability; It is observed that fixed and variable costs are high with respect to income, the number of students must reach the installed capacity of the classrooms and there is no idle capacity without producing; Finally, the income statement is positive and profitable when administrative expenses, selling expenses and cost of sale are reasonably distributed.
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Keywords
Análisis Sensibilidad, Costos, Gastos, Rentabilidad en los colegios, Sensitivity analysis, Costs, Expenses, Profitability in schools
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