Los gastos administrativos y su incidencia en la rentabilidad del negocio Pollos Al Carbón Kikiriki, cantón Quito, periodo 2023- 2024

This research aimed to analyze the impact of administrative expenses on the profitability of the Pollos al Carbón Kikiriki business in the Quito canton during the period 2023–2024. The research employed a mixed-methods approach, combining quantitative and qualitative methods, with a non-experimental...

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Detalhes bibliográficos
Autor: Palacios Bravo, Rogger Estefan
Formato: tesis de maestría
Estado:Versión publicada
Fecha de publicación:2026
País:Ecuador
Recursos:Universidad Nacional de Chimborazo
Repositorio:Repositorio Universidad Nacional de Chimborazo
Idioma:español
OAI Identifier:oai:localhost:51000/16940
Acesso em linha:http://dspace.unach.edu.ec/handle/51000/16940
Access Level:acceso abierto
Palavra-chave:Gastos administrativos
Rentabilidad
Análisis financiero
Indicadores financieros
Presupuesto
Descrição
Resumo:This research aimed to analyze the impact of administrative expenses on the profitability of the Pollos al Carbón Kikiriki business in the Quito canton during the period 2023–2024. The research employed a mixed-methods approach, combining quantitative and qualitative methods, with a non-experimental, cross-sectional design. The research was both documentary and field-based, and its level was descriptive and exploratory. Data collection techniques included surveys and financial tools to conduct horizontal and vertical analyses of the financial statements. Management and profitability indicators were applied to interpret the results using monetary and percentage values. The results showed that administrative expenses increased significantly by 19.59% during the analyzed periods, directly impacting profitability. This resulted in a 24.56% decrease in net profit and a reduction in financial indicators related to profitability and management. It is concluded that these analyses demonstrate that when administrative expenses increase, profitability decreases immediately. Therefore, it is important to take preventative measures, strengthen existing systems, and make sound decisions to improve the financial management of a business in the future. This includes implementing corrective strategies to optimize all resources used and thus improve the overall operational and administrative aspects of the business.