El apalacanmiento operativo y su impacto en la rentabilidad de la empresa Textil Vico S.A.

Abstract

This research work has been carried out with the objective of identifying the importance of operating leverage for increasing profitability in a textile company. The type of research used for its development was exploratory in nature through the search for a company in the industrial sector that offers easy access to financial information and in turn allows the necessary analysis to be carried out; and a descriptive research which allowed a better collection of information, analyzing the range of concepts provided by the different published articles and indexed books, which were important tools in the conceptual bases and structuring of this work. For the resolution of the practical case, it was necessary to establish two scenarios, A that corresponds to the real information of the company and B and with leveraged data where, in the first instance, it was important to carry out the analysis of raw material values, labor, fixed costs and variables of the company in order to be able to identify their variations through the calculation of operating leverage and finally the balance point calculation for a better perspective.