Incidence of Operating Costs on the Profitability of an Agro-industrial Company 2021-2023

Chacon Manco F.R.; Vivanco Vivanco X.J.; Coaguila Reyes C.D.P. · Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology (2025) · DOI: 10.18687/laccei2025.1.1.1973

Resumen

This study evaluates the impact of operating costs on the profitability of a Peruvian agribusiness company supervised by the Superintendency of the Securities Market (SMV) between 2021 and 2023. In a context of high economic and climatic volatility, sales, administrative and sales costs are analyzed in relation to key indicators such as ROA, ROE, operating margin and net margin, using a quantitative approach and Spearman's Rho coefficient. The results reveal a strong positive correlation between operating costs and profitability (0.782, p < 0.05). The cost of sales significantly impacts ROA and ROE (0.731, p < 0.01), evidencing its role in resource efficiency and returns to shareholders. Administrative expenses show a moderate correlation with operating margin (0.594, p < 0.05), while selling expenses have no significant impact on net margin. The study concludes that efficient management of operating costs is essential to optimize profitability, strengthening the financial sustainability and competitiveness of agribusiness companies in the face of environmental challenges.

Instituciones: Universidad Tecnológica del Perú