<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2409-8752</journal-id>
<journal-title><![CDATA[Revista Científica de la UCSA]]></journal-title>
<abbrev-journal-title><![CDATA[Rev. ciente. UCSA]]></abbrev-journal-title>
<issn>2409-8752</issn>
<publisher>
<publisher-name><![CDATA[Universidad del Cono Sur de las Américas]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2409-87522024000100065</article-id>
<article-id pub-id-type="doi">10.18004/ucsa/2409-8752/2024.011.01.065</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Gestión estratégica de costos y rentabilidad en empresas de transporte de carga por carretera, distrito de Ate (Lima - Perú), 2022]]></article-title>
<article-title xml:lang="en"><![CDATA[Strategic cost management and profitability in road freight transport companies, district of Ate (Lima - Peru), 2022]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ventocilla-Cerrón]]></surname>
<given-names><![CDATA[Lian Andrea]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Torres-Toledo]]></surname>
<given-names><![CDATA[Pablo Antonio Alexander]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Salas-Canales]]></surname>
<given-names><![CDATA[Hugo Jesús]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Científica del Sur Grupo de Investigación &#8220;Interdisciplinary Research in Business Sciences&#8221; ]]></institution>
<addr-line><![CDATA[Lima ]]></addr-line>
<country>Peru</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>04</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>04</month>
<year>2024</year>
</pub-date>
<volume>11</volume>
<numero>1</numero>
<fpage>65</fpage>
<lpage>77</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.iics.una.py/scielo.php?script=sci_arttext&amp;pid=S2409-87522024000100065&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.iics.una.py/scielo.php?script=sci_abstract&amp;pid=S2409-87522024000100065&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.iics.una.py/scielo.php?script=sci_pdf&amp;pid=S2409-87522024000100065&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN Durante los últimos tiempos, el análisis de costos y la manera en que se relaciona con la rentabilidad ha ido cobrando mayor importancia, siendo un poco más delicada la problemática cuando se trata de empresas dentro del sector servicios. Para el presente estudio, se tuvo como objetivo determinar la relación entre la gestión estratégica de costos y la rentabilidad en empresas de transporte de carga por carretera ubicadas en el distrito de Ate (Lima - Perú) durante el 2022. El estudio se ciñó al enfoque cuantitativo, alcance correlacional y se utilizó el diseño no experimental transeccional correlacional-causal; los participantes fueron 40 responsables de este tipo de empresas (dos encargados por cada una de las 20 compañías consideradas), a los cuales se les aplicó un cuestionario de 23 ítems, y en cuya redacción se empleó la escala de Likert. Luego del procesamiento y análisis de la información, se evidenció la existencia de una asociación fuerte y significativa (p &lt;0.05) entre las dos variables del estudio, debido a que se halló un coeficiente de correlación de Spearman de 0.843. En consecuencia, se afirma que la gestión estratégica de costos se relaciona directa, fuerte y significativamente con la rentabilidad en empresas de transporte de carga por carretera del distrito de Ate; eso permite aseverar que, a una mejor gestión estratégica de costos, mayor rentabilidad.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT 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 &lt;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.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[gestión estratégica de costos]]></kwd>
<kwd lng="es"><![CDATA[rentabilidad]]></kwd>
<kwd lng="es"><![CDATA[cadena de valor]]></kwd>
<kwd lng="es"><![CDATA[posicionamiento estratégico]]></kwd>
<kwd lng="es"><![CDATA[generadores de costos]]></kwd>
<kwd lng="en"><![CDATA[strategic cost management]]></kwd>
<kwd lng="en"><![CDATA[profitability]]></kwd>
<kwd lng="en"><![CDATA[value chain]]></kwd>
<kwd lng="en"><![CDATA[strategic positioning]]></kwd>
<kwd lng="en"><![CDATA[cost drivers]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Abdullah]]></surname>
<given-names><![CDATA[N. H. N.]]></given-names>
</name>
<name>
<surname><![CDATA[Krishnan]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Zakaria]]></surname>
<given-names><![CDATA[A. A. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Morris]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Strategic management accounting practices in business: A systematic review of the literature and future research directions]]></article-title>
<source><![CDATA[Cogent Business &amp; Management]]></source>
<year>2022</year>
<volume>9</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>1-21</page-range></nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Al-Matari]]></surname>
<given-names><![CDATA[E. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Al-Hibari]]></surname>
<given-names><![CDATA[A. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Role of time-driven resource-consumption accounting in strategic cost reduction and support of supply chain management]]></article-title>
<source><![CDATA[International Journal of Supply Chain Management]]></source>
<year>2019</year>
<volume>8</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>771-83</page-range></nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Amare]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Capital structure and profitability: Panel data evidence of private banks in Ethiopia]]></article-title>
<source><![CDATA[Cogent Economics &amp; Finance]]></source>
<year>2021</year>
<volume>9</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>1-24</page-range></nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Barahona]]></surname>
<given-names><![CDATA[E. I.]]></given-names>
</name>
</person-group>
<source><![CDATA[Costos por procesos y su impacto en la rentabilidad de la compañía Rosmei S.A.]]></source>
<year>2019</year>
<publisher-loc><![CDATA[Ecuador ]]></publisher-loc>
<publisher-name><![CDATA[Universidad Laica Vicente Rocafuerte de Guayaquil]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Blocher]]></surname>
<given-names><![CDATA[E. J.]]></given-names>
</name>
<name>
<surname><![CDATA[Stout]]></surname>
<given-names><![CDATA[D. E.]]></given-names>
</name>
<name>
<surname><![CDATA[Juras]]></surname>
<given-names><![CDATA[P. E.]]></given-names>
</name>
<name>
<surname><![CDATA[Smith]]></surname>
<given-names><![CDATA[S. D.]]></given-names>
</name>
</person-group>
<source><![CDATA[Cost management: A strategic emphasis]]></source>
<year>2019</year>
<edition>Octava</edition>
<publisher-name><![CDATA[McGraw-Hill Education]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Borja]]></surname>
<given-names><![CDATA[L. D.]]></given-names>
</name>
<name>
<surname><![CDATA[Villa]]></surname>
<given-names><![CDATA[O. P.]]></given-names>
</name>
<name>
<surname><![CDATA[Armijos]]></surname>
<given-names><![CDATA[J. C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Apalancamiento financiero y rentabilidad de la industria manufacturera del cantón en Cuenca, Ecuador]]></article-title>
<source><![CDATA[Quipukamayoc]]></source>
<year>2022</year>
<volume>30</volume>
<numero>62</numero>
<issue>62</issue>
<page-range>47-55</page-range></nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Brahina]]></surname>
<given-names><![CDATA[O. S.]]></given-names>
</name>
<name>
<surname><![CDATA[Zabrodnaya]]></surname>
<given-names><![CDATA[I. O.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Developing a strategic approach to enterprise cost management]]></article-title>
<source><![CDATA[Economic Journal Odessa Polytechnic University]]></source>
<year>2021</year>
<volume>3</volume>
<numero>17</numero>
<issue>17</issue>
<page-range>19-25</page-range></nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Buckner]]></surname>
<given-names><![CDATA[G. H.]]></given-names>
</name>
</person-group>
<source><![CDATA[Case study: Strategic cost management and electric cooperatives (Publicación No. 28716065)]]></source>
<year>2021</year>
<publisher-name><![CDATA[University, Estados Unidos de América]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Cabrera]]></surname>
<given-names><![CDATA[J. G.]]></given-names>
</name>
</person-group>
<source><![CDATA[La gestión estratégica de costos en la rentabilidad de las empresas de turismo de la ciudad de Cajamarca: Caso El Cumbe Tours SRL]]></source>
<year>2018</year>
<publisher-name><![CDATA[Universidad Nacional de Cajamarca]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Casas]]></surname>
<given-names><![CDATA[L. M.]]></given-names>
</name>
</person-group>
<source><![CDATA[Gestión estratégica de costos y la rentabilidad de la empresa Propesur S.A. - Tacna, periodo 2014 - 2017]]></source>
<year>2018</year>
<publisher-name><![CDATA[Universidad Nacional Jorge Basadre Grohmann]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Castillo]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Lozano]]></surname>
<given-names><![CDATA[E. D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Q-Q Plot normal. Los puntos de posición gráfica]]></article-title>
<source><![CDATA[Iniciación a la Investigación]]></source>
<year>2007</year>
<volume>2</volume>
<page-range>1-20</page-range></nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Castro]]></surname>
<given-names><![CDATA[S. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Sánchez]]></surname>
<given-names><![CDATA[L. M.]]></given-names>
</name>
</person-group>
<source><![CDATA[La gestión estratégica de costos y la rentabilidad de las empresas clientes del estudio contable Corporación Contades S.A.C.]]></source>
<year>2019</year>
<publisher-name><![CDATA[Universidad Privada del Norte]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[De La Hoz]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Ferrer]]></surname>
<given-names><![CDATA[M. A.]]></given-names>
</name>
<name>
<surname><![CDATA[De La Hoz]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Indicadores de rentabilidad: herramientas para la toma decisiones financieras en hoteles de categoría media ubicados en Maracaibo]]></article-title>
<source><![CDATA[Revista de Ciencias Sociales]]></source>
<year>2008</year>
<volume>14</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>88-109</page-range></nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ditkaew]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Jermsittiparsert]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Sinjai]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Kaliappen]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Strategic cost management on success of logistics management for sustainable performance of export businesses]]></article-title>
<source><![CDATA[International Journal of Entrepreneurship]]></source>
<year>2021</year>
<volume>25</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>1-13</page-range></nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Fernandez]]></surname>
<given-names><![CDATA[M. T.]]></given-names>
</name>
</person-group>
<source><![CDATA[Costos de servicio y rentabilidad de las empresas de transporte de carga en el distrito de Barranco, año 2017]]></source>
<year>2018</year>
<publisher-name><![CDATA[Universidad César Vallejo]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Flores]]></surname>
<given-names><![CDATA[D. R.]]></given-names>
</name>
<name>
<surname><![CDATA[Vega]]></surname>
<given-names><![CDATA[F. E.]]></given-names>
</name>
</person-group>
<source><![CDATA[Gestión por procesos y calidad de servicio según colaboradores de una empresa de transporte de carga por carretera, distrito de Ate (Lima-Perú), 2020-2021]]></source>
<year>2022</year>
<publisher-name><![CDATA[Universidad Científica del Sur]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Galic]]></surname>
<given-names><![CDATA[K. P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Strategic cost management models]]></article-title>
<source><![CDATA[Annals of DAAAM &amp; Proceedings]]></source>
<year>2020</year>
<page-range>950-5</page-range></nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="confpro">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Golpe]]></surname>
<given-names><![CDATA[A. M.]]></given-names>
</name>
</person-group>
<source><![CDATA[La gestión estratégica de costos y su integración con otras herramientas administrativas]]></source>
<year>2018</year>
<conf-name><![CDATA[ Anais do Congresso Brasileiro de Custos]]></conf-name>
<conf-loc> </conf-loc>
</nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Golpe]]></surname>
<given-names><![CDATA[A. M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Gestión estratégica de costos. Estudio de caso: El posicionamiento estratégico como instrumento de planificación entre algunos museos y un bus cultural, de la ciudad de Montevideo]]></article-title>
<source><![CDATA[Brazilian Journal of Business]]></source>
<year>2020</year>
<volume>2</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>2958-76</page-range></nlm-citation>
</ref>
<ref id="B20">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gómez-Rivadeneira]]></surname>
<given-names><![CDATA[J. S.]]></given-names>
</name>
<name>
<surname><![CDATA[Loor-Vélez]]></surname>
<given-names><![CDATA[D. L.]]></given-names>
</name>
<name>
<surname><![CDATA[Pérez-Briceño]]></surname>
<given-names><![CDATA[J. C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Gestión estratégica de costos vista desde una perspectiva contable]]></article-title>
<source><![CDATA[Polo del Conocimiento]]></source>
<year>2018</year>
<volume>3</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>166-70</page-range></nlm-citation>
</ref>
<ref id="B21">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gosal]]></surname>
<given-names><![CDATA[G. G.]]></given-names>
</name>
<name>
<surname><![CDATA[Sutrisno]]></surname>
<given-names><![CDATA[T. F. C. W.]]></given-names>
</name>
<name>
<surname><![CDATA[Palimbong]]></surname>
<given-names><![CDATA[R. M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Pengaruh supply chain drivers (cost reduction dan growth) terhadap partnership in marketing and sales performance]]></article-title>
<source><![CDATA[Jurnal Bisnis dan Kewirausahaan]]></source>
<year>2021</year>
<volume>17</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>63-70</page-range></nlm-citation>
</ref>
<ref id="B22">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hansen]]></surname>
<given-names><![CDATA[D. R.]]></given-names>
</name>
<name>
<surname><![CDATA[Mowen]]></surname>
<given-names><![CDATA[M. M.]]></given-names>
</name>
</person-group>
<source><![CDATA[Administración de costos: Contabilidad y control]]></source>
<year>2007</year>
<edition>Quinta</edition>
<publisher-name><![CDATA[Cengage Learning Editores]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B23">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hernández-Sampieri]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Mendoza]]></surname>
<given-names><![CDATA[C. P.]]></given-names>
</name>
</person-group>
<source><![CDATA[Metodología de la Investigación: Las rutas cuantitativa, cualitativa y mixta]]></source>
<year>2018</year>
<publisher-name><![CDATA[McGraw-Hill/Interamericana Editores]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B24">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hristov]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
<name>
<surname><![CDATA[Cimini]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Cristofaro]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<source><![CDATA[Assessing stakeholders&#8217; perception influence on companies&#8217; profitability: evidence from Italian companies]]></source>
<year>2022</year>
<publisher-name><![CDATA[Production Planning &amp; Control]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B25">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Lateur]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<source><![CDATA[Strategic cost and performance management in the supply chain]]></source>
<year>2018</year>
<publisher-name><![CDATA[Universiteit Gent, Bélgica]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B26">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Martínez]]></surname>
<given-names><![CDATA[M. L.]]></given-names>
</name>
</person-group>
<source><![CDATA[Factores determinantes de la rentabilidad empresarial del sector transporte en Colombia]]></source>
<year>2021</year>
<publisher-name><![CDATA[Universidad EAFIT, Colombia]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B27">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Maura]]></surname>
<given-names><![CDATA[A. V.]]></given-names>
</name>
<name>
<surname><![CDATA[Suárez]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La gestión estratégica del costo en la administración pública: sistema de costeo basado en actividades (ABC)]]></article-title>
<source><![CDATA[Cofin Habana]]></source>
<year>2019</year>
<volume>13</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>1-10</page-range></nlm-citation>
</ref>
<ref id="B28">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Molina]]></surname>
<given-names><![CDATA[O.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Análisis y gestión estratégica de costos: Una estrategia para lograr la competitividad]]></article-title>
<source><![CDATA[Visión Gerencial]]></source>
<year>2004</year>
<volume>3</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>16-23</page-range></nlm-citation>
</ref>
<ref id="B29">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Monsão]]></surname>
<given-names><![CDATA[A. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Mantovani]]></surname>
<given-names><![CDATA[F. R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Otimização da estrutura de custos para viabilização de uma linha de produtos em uma indústria de sorvete]]></article-title>
<source><![CDATA[Práticas em Contabilidade e Gestão]]></source>
<year>2021</year>
<volume>9</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>1-34</page-range></nlm-citation>
</ref>
<ref id="B30">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Nesterov]]></surname>
<given-names><![CDATA[V. N.]]></given-names>
</name>
<name>
<surname><![CDATA[Yankovskaya]]></surname>
<given-names><![CDATA[D. G.]]></given-names>
</name>
<name>
<surname><![CDATA[Kozlova]]></surname>
<given-names><![CDATA[N. N.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Normative Method of Strategic Cost Management in the Supply Chain at the Stage of Product Development]]></article-title>
<source><![CDATA[International Journal of Supply Chain Management]]></source>
<year>2020</year>
<volume>9</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>1150-4</page-range></nlm-citation>
</ref>
<ref id="B31">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Nurhaelis]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Yazid]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Pengaruh leverage, profitability, maturity, size, dan free cash flow terhadap kebijakan dividen pada sektor perbankan Indonesia]]></article-title>
<source><![CDATA[Jurnal Riset Akuntansi Tirtayasa]]></source>
<year>2018</year>
<volume>3</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>73-92</page-range></nlm-citation>
</ref>
<ref id="B32">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Peker]]></surname>
<given-names><![CDATA[A. A.]]></given-names>
</name>
<name>
<surname><![CDATA[&#304;çerli]]></surname>
<given-names><![CDATA[M. Y.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Stratejik maliyet yönetimi kapsam&#305;nda sürece dayal&#305; faaliyet tabanl&#305; maliyetleme ve kaynak tüketim muhasebesi: Üretim i&#351;letmesinde bir uygulama]]></article-title>
<source><![CDATA[Sosyal ve Ekonomik Arast&#305;rmalar Dergisi]]></source>
<year>2021</year>
<volume>23</volume>
<numero>41</numero>
<issue>41</issue>
<page-range>459-90</page-range></nlm-citation>
</ref>
<ref id="B33">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Pérez]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Aspiolea]]></surname>
<given-names><![CDATA[M. E.]]></given-names>
</name>
<name>
<surname><![CDATA[Pérez]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Arnaiz]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Modelo de gestión estratégica de costo para instalaciones hoteleras]]></article-title>
<source><![CDATA[Universidad &amp; Ciencia]]></source>
<year>2017</year>
<volume>6</volume>
<page-range>462-75</page-range></nlm-citation>
</ref>
<ref id="B34">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Quintero]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Sánchez]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La cadena de valor: Una herramienta del pensamiento estratégico]]></article-title>
<source><![CDATA[TELOS]]></source>
<year>2006</year>
<volume>8</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>377-89</page-range></nlm-citation>
</ref>
<ref id="B35">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Robayo]]></surname>
<given-names><![CDATA[G. M.]]></given-names>
</name>
</person-group>
<source><![CDATA[Los costos de producción y su impacto en la rentabilidad del cacao]]></source>
<year>2018</year>
<publisher-loc><![CDATA[Ecuador ]]></publisher-loc>
<publisher-name><![CDATA[Universidad Laica Vicente Rocafuerte de Guayaquil]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B36">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Robben]]></surname>
<given-names><![CDATA[X.]]></given-names>
</name>
</person-group>
<source><![CDATA[La cadena de valor de Michael Porter]]></source>
<year>2018</year>
</nlm-citation>
</ref>
<ref id="B37">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Rounaghi]]></surname>
<given-names><![CDATA[M. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Jarrar]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Dana]]></surname>
<given-names><![CDATA[L.-P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Implementation of strategic cost management in manufacturing companies: overcoming costs stickiness and increasing corporate sustainability]]></article-title>
<source><![CDATA[Future Business Journal]]></source>
<year>2021</year>
<volume>7</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>31-8</page-range></nlm-citation>
</ref>
<ref id="B38">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Sánchez]]></surname>
<given-names><![CDATA[J. P.]]></given-names>
</name>
</person-group>
<source><![CDATA[Análisis de rentabilidad de la empresa]]></source>
<year>2002</year>
<page-range>1-24</page-range></nlm-citation>
</ref>
<ref id="B39">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Shevtsiv]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Romaniv]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
<name>
<surname><![CDATA[Dolbneva]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Construction of a model of strategic management of costs at the machine-building enterprise]]></article-title>
<source><![CDATA[Technology Audit and Production Reserves]]></source>
<year>2019</year>
<volume>4</volume>
<numero>45</numero>
<issue>45</issue>
<page-range>11-21</page-range></nlm-citation>
</ref>
<ref id="B40">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Schober]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Boer]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Schwarte]]></surname>
<given-names><![CDATA[L. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Correlation coefficients: appropriate use and interpretation]]></article-title>
<source><![CDATA[Anesthesia &amp; Analgesia]]></source>
<year>2018</year>
<volume>126</volume>
<numero>5</numero>
<issue>5</issue>
<page-range>1763-8</page-range></nlm-citation>
</ref>
<ref id="B41">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Tapia]]></surname>
<given-names><![CDATA[X.]]></given-names>
</name>
</person-group>
<source><![CDATA[Estudio de la cadena productiva y su impacto en la rentabilidad de las empresas florícolas en la provincia de Cotopaxi]]></source>
<year>2019</year>
<publisher-loc><![CDATA[Ecuador ]]></publisher-loc>
<publisher-name><![CDATA[Universidad Técnica de Ambato]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B42">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Tho'in]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Profitability of Islamic commercial banks in Indonesia]]></article-title>
<source><![CDATA[Management and Economics Journal]]></source>
<year>2019</year>
<volume>3</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>277-88</page-range></nlm-citation>
</ref>
<ref id="B43">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Togu]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
<name>
<surname><![CDATA[Arieftiara]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Lastiningsih]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Profitability, capital intensity and tax avoidance in Indonesia: The effect board of commissioners' competencies]]></article-title>
<source><![CDATA[Journal of Contemporary Accounting]]></source>
<year>2020</year>
<volume>2</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>129-40</page-range></nlm-citation>
</ref>
<ref id="B44">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ventura-León]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Caycho-Rodríguez]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El coeficiente Omega: un método alternativo para la estimación de la confiabilidad]]></article-title>
<source><![CDATA[Revista Latinoamericana de Ciencias Sociales, Niñez y Juventud]]></source>
<year>2017</year>
<volume>15</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>625-7</page-range></nlm-citation>
</ref>
<ref id="B45">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Wijana]]></surname>
<given-names><![CDATA[I. M. D.]]></given-names>
</name>
<name>
<surname><![CDATA[Adnyana]]></surname>
<given-names><![CDATA[I. M. D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Profitability: Can it increase fixed assets investment?]]></article-title>
<source><![CDATA[International Journal of Sustainability, Education, and Global Creative Economic (IJSEGCE)]]></source>
<year>2022</year>
<volume>5</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>38-49</page-range></nlm-citation>
</ref>
<ref id="B46">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Yarlequé]]></surname>
<given-names><![CDATA[R. T.]]></given-names>
</name>
<name>
<surname><![CDATA[Escudero]]></surname>
<given-names><![CDATA[M. M.]]></given-names>
</name>
</person-group>
<source><![CDATA[La gestión estratégica de costos y su impacto en la toma de decisiones financieras en las empresas privadas del sector salud ubicadas en Lima Metropolitana, año 2017]]></source>
<year>2018</year>
<publisher-name><![CDATA[Universidad Peruana de Ciencias Aplicadas]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B47">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Yudiandari]]></surname>
<given-names><![CDATA[C. I. D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Pengaruh profitabilitas, operating leverage, ukuran perusahaan dan pertumbuhan penjualan pada struktur modal]]></article-title>
<source><![CDATA[E-Jurnal Akuntansi]]></source>
<year>2018</year>
<volume>22</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>408-37</page-range></nlm-citation>
</ref>
<ref id="B48">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Zaki]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Qoura]]></surname>
<given-names><![CDATA[O.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Profitability in Egyptian hotels: business model and sustainability impact]]></article-title>
<source><![CDATA[Research in Hospitality Management]]></source>
<year>2019</year>
<volume>9</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>89-98</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
