Resumen

IBANEZ-SANCHEZ, Guissella Y.. The Impact of Cost Structure on Business Profitability: Evidence from Industrial Service Companies in Trujillo, Peru. Espacios [online]. 2026, vol.47, n.3, pp.84-98.  Epub 15-Jun-2026. ISSN 2739-0071.  https://doi.org/10.48082/espacios-a26v47n03i08.

The study aimed to determine the influence of cost structure on the profitability of industrial service companies in Trujillo. A quantitative approach with a correlational-explanatory design was used. Forty-five accountants were surveyed using a valid and reliable questionnaire. The results showed a moderate and significant positive relationship (r = 0.696; p < 0.05), with an explanatory power of 48.4% (R² = 0.484), concluding that cost structure significantly influences business profitability.

Palabras clave : cost structure; profitability; industrial services; financial management; competitiveness.

        · resumen en Español     · texto en Español     · Español ( pdf )