Relación entre el gasto de capital y rentabilidad financiera de la Empresa Corporación & Grupo Empresarial E.I.R.L. durante el periodo 2020 – 2023

• Autores: Lazo Zatalaya, Lrimark, Pereira Perez, Jefferson
• Formato: tesis de grado
• Fecha de Publicación: 2025
• Institución: Universidad Nacional De La Amazonía Peruana
• Repositorio: UNAPIquitos-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.unapiquitos.edu.pe:20.500.12737/12110
• Enlace del recurso: https://hdl.handle.net/20.500.12737/12110
• Nivel de acceso: acceso abierto
• Materia: Gastos; Inversiones de capital; Rentabilidad; Supermercados; https://purl.org/pe-repo/ocde/ford#5.02.04

This research analyzes the relationship between capital expenditure (CapEx) and financial profitability in Corporación & Grupo Empresarial E.I.R.L during the period 2020 - 2023. Using a quantitative approach, financial indicators such as Return on Equity (ROE), Return on Assets (ROA), Net Profit Margin, and EBITDA Margin were employed to assess the impact of fixed asset investments on the company's profitability. The methodology included the application of Spearman’s correlation, allowing for the measurement of associations between variables without assuming a strictly linear relationship. The results revealed a moderate positive correlation between capital expenditure and financial profitability, indicating that investments in fixed assets influence the company's performance but are not the sole determinant. A weak relationship between CapEx and ROA was found, suggesting that the efficient use of assets is more critical than the total amount invested. Additionally, the correlation between capital expenditure and EBITDA Margin was minimal, highlighting the importance of operational management in financial performance. These findings suggest that Corporación & Grupo Empresarial E.I.R.L should optimize its capital investment strategy, focusing on operational and financial efficiency to maximize profitability and ensure sustainable growth.