Abstract

VENTOCILLA-CERRON, Lian Andrea; TORRES-TOLEDO, Pablo Antonio Alexander  and  SALAS-CANALES, Hugo Jesús. Strategic cost management and profitability in road freight transport companies, district of Ate (Lima - Peru), 2022. Rev. ciente. UCSA [online]. 2024, vol.11, n.1, pp.65-77. ISSN 2409-8752.  https://doi.org/10.18004/ucsa/2409-8752/2024.011.01.065.

In recent times, cost analysis and the way in which it relates to profitability has become more important, with the problem being a little more delicate when it comes to companies within the service sector. For the present study, the objective was to determine the relationship between strategic cost management and profitability in road freight transport companies located in the district of Ate (Lima - Peru) during 2022. The study adhered to the quantitative approach, correlational scope and used the non-experimental correlational-causal cross-sectional design; the participants were 40 managers of this type of companies (two managers for each of the 20 companies considered), to whom a questionnaire of 23 items was applied, and in whose writing the Likert scale was used. After processing and analyzing the information, the existence of a strong and significant association (p <0.05) between the two study variables was evidenced, due to the fact that a Spearman correlation coefficient of 0.843 was found. Consequently, it is stated that the strategic cost management is directly, strongly and significantly related to the profitability in road freight transport companies in the district of Ate; this allows us to assert that, with better strategic cost management, greater profitability.

Keywords : strategic cost management; profitability; value chain; strategic positioning; cost drivers.

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