Profitability Indicators in a Company in the Tourism Sector in Times of COVID 19: Peru

Abstract:

The objectives of the research were: to determine how profitability indicators affect the economic-financial management of the company in the tourism sector, to determine how is the economic-financial management in terms of planning, to determine how is the economic-financial management in terms of the organization of information, to determine how is the economicfinancial management in terms of evaluation control and monitoring of the company,  the type of research is basic, the descriptive level, cross-sectional, non-experimental design, mixed approach, the instruments used for the collection of information were the questionnaire, the interview guide and the documentary analysis sheet, the analysis unit is formed by a Peruvian company in the tourism sector, the main results were a decrease in administrative expenses of 13.15% and an increase in sales expenses of 16.98%,  in terms of net income, there is a decrease in 2020 compared to 2019, with a participation of 7.50% and 10.14% respectively, and the conclusion is that profitability indicators affect the economic-financial management of the company in the tourism sector, thus allowing strategies to be established, thus achieving the sustainability of the company in times of crisis; in the same way they function as a support to evaluate the performance of the entity, in terms of the use of its resources, contributing significantly to decision making.

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