Financial management and business profitability in Peruvian companies

Oscar T.S.; Edi R.C.; Alexander E.G.M.; Alexander B.T.L. · Revista Venezolana de Gerencia (2026) · DOI: 10.52080/rvgluz.31.e15.16

Resumen

This research aims to determine the relationship between financial management and business profitability in Peruvian companies, 2023-2024. The study is basic in nature with a quantitative approach, employing a non-experimental, cross-sectional, and correlational design. The population consisted of 260 companies. Data collection was carried out using questionnaires and data recording forms. The results show a positive and significant relationship between financial management and business profitability (r=0.787). Furthermore, the elements of financial management showed significant correlations with profitability: financing methods (r=0.840), financial tools (r=0.793), and financial indicators (r=0.747). It is concluded that proper financial management is closely linked to increased profitability, demonstrating that its improvement or decrease directly impacts the economic performance of businesses.

Instituciones: Universidad Tecnológica del Perú; Universidad Nacional Autónoma de Chota; Universidad César Vallejo