Non-current assets and their impact on profitability in a clinical laboratory in the Trujillo district, 2022-2023

Sáenz J.J.V.; Abraham A.R.R.; Mestas M.V. · Proceedings of the LACCEI international Multi-conference for Engineering, Education and Technology (2024) · DOI: 10.18687/leird2024.1.1.248

Resumen

The present research, aligned with the sustainable development goal of decent work and economic growth, aimed to analyze the impact of non-current assets on profitability in a clinical laboratory in the Trujillo district, 2022-2023. The research methodology, according to its approach, is quantitative and applied, and according to its design, is non-experimental. The sample consists of accounting documentation and involved personnel. The results allow us to conclude that non-current assets impact profitability, identifying a high incidence (Rho = 0.913, p = 0.030). This was verified through accounting records, as the variation in non-current assets from S/. 279,834.56 (10.2% of total assets) in the fiscal year 2022 to S/. 779,834.56 (25.1% of total assets) in the fiscal year 2023 increased the gross profit margin by S/. 500,000 (78%) between the fiscal years. Additionally, the net profit margin increased by S/. 199,280 (126%), the ROE increased from 26% to 58% (+32%), and the ROA increased from 5.7 to 12 (+131%). The influence of the property, plant, and equipment dimension on profitability was determined, identifying a high incidence statistically (Rho = 0.913, p = 0.030). Similarly, the accumulated depreciation, amortization, and depletion dimension also impacted profitability (Rho = 0.910, p = 0.031).

Instituciones: Universidad César Vallejo