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Revista Universidad y Empresa
versão impressa ISSN 0124-4639versão On-line ISSN 2145-4558
Resumo
VALVERDE, Ricardo Manuel Rossi e ORTIZ, Ricardo Gabriel Rossi. Causal Relationship between Financial Indicators in the Peruvian Sugar Agribusiness: Case Study (2019-2023). rev.univ.empresa [online]. 2025, vol.27, n.49, e274903. Epub 20-Jun-2025. ISSN 0124-4639. https://doi.org/10.12804/revistas.urosario.edu.co/empresa/a.14736.
This study analyzes the causal relationship between financial indicators in the Peruvian Sugar Agribusiness during 2019-2023.
Objective:
To identify the interactions between liquidity, operational efficiency, indebtedness, and profitability in companies in the sector.
Methodology:
A descriptive-comparative, longitudinal and non-experimental design was used, applying normality tests, ANOVA and linear regression on data from eleven companies listed on the Lima Stock Exchange.
Key findings:
Proper liquidity management improves operational efficiency and equity profitability, while reducing reliance on indebtedness. A significant relationship was found between asset turnover and profitability, which highlights the importance of the efficient use of financial resources. Likewise, the analysis confirms a strong correlation between the indebtedness of total assets and equity, evidencing the high dependence on external financing.
Conclusions:
The financial sustainability of the sector requires strategies that balance liquidity, indebtedness, and operational efficiency.
Palavras-chave : financial management; financial management; agribusiness; sugar production.
