Restricciones empresariales por covid – 19 y su efecto en la rentabilidad de la Constructora CAPO SAC del primer semestre 2020
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Date
2021
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Universidad Nacional de Trujillo
Abstract
La presente investigación es de tipo transversal correlacional causal con diseño no experimental y tuvo como objetivo evaluar el efecto de las restricciones por Covid-19 en la rentabilidad de la Constructora CAPO S.A.C. del primer semestre 2020, tiene como población y muestra a la empresa Constructora CAPO S.A.C., se empleó como técnica la revisión documentaria y como instrumento los documentos, mediante el cual se recogió datos de los estados financieros semestrales como el estado de resultados y el estado de situación financiera de los semestres 2018-1, 2018-2, 2019-1, 2019-2, 2020-1 y 2020-2, y se construyó los indicadores de rentabilidad margen de ventas, margen de utilidad bruta, margen de utilidad en operaciones, rendimiento sobre el patrimonio (ROE), rendimiento sobre los activos (ROA) y rendimiento operativo, en base a los cuales se identificó que los valores de dichos ratios durante el primer semestre del año 2020 presentan una caída considerable con respecto al primer semestre del año 2019 y con respecto a los demás semestres evaluados; por tanto, se concluye que las restricciones por Covid-19 afectan negativamente a la rentabilidad de la Constructora CAPO S.A.C. del primer semestre 2020, validando así la hipótesis de investigación planteada; como solución se sugiriere una propuesta de recuperación económica y financiera de la empresa. Esta investigación es sumamente importante porque aborda el tema del efecto que han tenido las restricciones por Covid-19 en la rentabilidad del primer semestre de la Constructora CAPO SAC., proporcionando información exacta a los accionistas para una mejor toma de decisiones.
ABSTRACT The present investigation is of a causal correlational cross-sectional type with a non-experimental design and its objective was to evaluate the effect of the Covid-19 restrictions on the profitability of Constructora CAPO S.A.C. of the first semester 2020, has as population and sample the company Constructora CAPO SAC, the documentary review was used as a technique and documents as an instrument, through which data was collected from the semi-annual financial statements such as the income statement and the statement of financial situation of the semesters 2018-1, 2018-2, 2019-1, 2019-2, 2020-1 and 2020-2, and the profitability indicators were constructed, sales margin, gross profit margin, operating profit margin , return on equity (ROE), return on assets (ROA) and operating income, based on which it was identified that the values of these ratios during the first half of 2020 show a considerable drop compared to the first half of the year. year 2019 and with respect to the other evaluated semesters; therefore, it is concluded that the Covid-19 restrictions negatively affect the profitability of Constructora CAPO S.A.C. of the first semester 2020, thus validating the proposed research hypothesis; as a solution, a proposal for the economic and financial recovery of the company is suggested. This research is extremely important because it addresses the issue of the effect that Covid-19 restrictions have had on the profitability of Constructora CAPO SAC for the first semester, providing accurate information to shareholders for better decision-making.
ABSTRACT The present investigation is of a causal correlational cross-sectional type with a non-experimental design and its objective was to evaluate the effect of the Covid-19 restrictions on the profitability of Constructora CAPO S.A.C. of the first semester 2020, has as population and sample the company Constructora CAPO SAC, the documentary review was used as a technique and documents as an instrument, through which data was collected from the semi-annual financial statements such as the income statement and the statement of financial situation of the semesters 2018-1, 2018-2, 2019-1, 2019-2, 2020-1 and 2020-2, and the profitability indicators were constructed, sales margin, gross profit margin, operating profit margin , return on equity (ROE), return on assets (ROA) and operating income, based on which it was identified that the values of these ratios during the first half of 2020 show a considerable drop compared to the first half of the year. year 2019 and with respect to the other evaluated semesters; therefore, it is concluded that the Covid-19 restrictions negatively affect the profitability of Constructora CAPO S.A.C. of the first semester 2020, thus validating the proposed research hypothesis; as a solution, a proposal for the economic and financial recovery of the company is suggested. This research is extremely important because it addresses the issue of the effect that Covid-19 restrictions have had on the profitability of Constructora CAPO SAC for the first semester, providing accurate information to shareholders for better decision-making.
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Keywords
Restricciones empresariales, Rentabilidad, Covid-19