Las ventas y los resultados del ejercicio de la empresa Socopur S.A.C. periodo 2019 - 2021

• Autor: Rodríguez Mori. Werner Antonio
• Formato: tesis doctoral
• Fecha de Publicación: 2023
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/9480
• Enlace del recurso: https://hdl.handle.net/20.500.12737/9480
• Nivel de acceso: acceso abierto
• Materia: Gestión de ventas; Comercio; Administración; Empresa; https://purl.org/pe-repo/ocde/ford#5.02.04

Modern administration postulates that higher sales do not necessarily imply growth in profits, but rather proper cost management. The objective of this doctoral thesis is to establish the existence of a relationship between sales and the results of the year of the company SOCOPUR SAC., corresponding to the year series between 2019 and 2021; that is, one year before the pandemic, another during the pandemic, and the last one after the pandemic. The type of research is Quantitative - Correlational and has a Non-Experimental design. It is concluded that there is a direct relationship between the sales and the operating results of the company during the years, since the Correlation Coefficient was r = 0.986347411; and the Determination Coefficient was R2 = 0.972881216. Sales had a variable behavior throughout the 36 months covered by the study, with July 2020 being the month in which the highest value was recorded, amounting to S/. 4,584,933.00; thanks to the gradual reopening of the economy after the closure of March of the same year. The most sold products were Tires and Tubes, having invoiced the amount of S/. 24,815,935.44 (23.15%); followed by Gears and Transmission Chains with S/. 16,598,119.83 (15.49%); and in third place Spare of Motorcycle with S/. 13,742,85.49 (12.82%); adding the three groups 51.46% of sales. The results of the operation were also variable.