Relación entre el gasto en capital y la rentabilidad de la Empresa Cementos Pacasmayo S.A.A. durante el periodo 2015 – 2024

• Autor: Pinedo Rios, Leandro Fabricio
• 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:20.500.12737/12069
• Enlace del recurso: https://hdl.handle.net/20.500.12737/12069
• Nivel de acceso: acceso abierto
• Materia: Gastos; Inversiones de capital; Rentabilidad; Industria de la construcción; https://purl.org/pe-repo/ocde/ford#5.02.04

This research examines the relationship between capital expenditure (CAPEX) and the profitability of Cementos Pacasmayo S.A.A. during the 2015-2024 period, within a highly competitive and capital-intensive cement industry. Using a quantitative approach and a correlational design, the study analyzed the effects of CAPEX and inventory management on key indicators such as return on assets (ROA) and net profit margin. The findings reveal an indirect relationship between CAPEX and profitability, emphasizing that while investments are crucial for long-term growth, they can exert financial pressure in the short term. Additionally, inefficient inventory management was found to negatively impact net profit margins, highlighting the need for stricter strategies to optimize these resources. The conclusions underline the importance of a comprehensive strategic plan that integrates investment decisions with operational efficiency. This study contributes to the understanding of financial dynamics in capital-intensive industries, offering practical recommendations and proposals to enhance business profitability and sustainability in a challenging environment.