<?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>0124-4639</journal-id>
<journal-title><![CDATA[Revista Universidad y Empresa]]></journal-title>
<abbrev-journal-title><![CDATA[rev.univ.empresa]]></abbrev-journal-title>
<issn>0124-4639</issn>
<publisher>
<publisher-name><![CDATA[Universidad del Rosario]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0124-46392025000214736</article-id>
<article-id pub-id-type="doi">10.12804/revistas.urosario.edu.co/empresa/a.14736</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Relación causal entre indicadores financieros en la agroindustria azucarera peruana: estudio de caso (2019-2023)]]></article-title>
<article-title xml:lang="en"><![CDATA[Causal Relationship between Financial Indicators in the Peruvian Sugar Agribusiness: Case Study (2019-2023)]]></article-title>
<article-title xml:lang="pt"><![CDATA[Relação causal entre indicadores financeiros na agroindústria açucareira peruana: estudo de caso (2019-2023)]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Valverde]]></surname>
<given-names><![CDATA[Ricardo Manuel Rossi]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ortiz]]></surname>
<given-names><![CDATA[Ricardo Gabriel Rossi]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Privada Antenor Orrego  ]]></institution>
<addr-line><![CDATA[Trujillo ]]></addr-line>
<country>Peru</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Privada Antenor Orrego  ]]></institution>
<addr-line><![CDATA[Trujillo ]]></addr-line>
<country>Peru</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2025</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2025</year>
</pub-date>
<volume>27</volume>
<numero>49</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0124-46392025000214736&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0124-46392025000214736&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0124-46392025000214736&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Este artículo analiza la relación causal entre los indicadores financieros en la agroindustria azucarera peruana durante 2019-2023.  Objetivo: identificar las interacciones entre liquidez, eficiencia operativa, endeudamiento y rentabilidad en empresas del sector.  Metodología: se empleó un diseño descriptivo-comparativo, longitudinal y no experimental, aplicando pruebas de normalidad, análisis de varianza y regresión lineal sobre datos de once empresas listadas en la Bolsa de Valores de Lima.  Resultados principales: una gestión adecuada de la liquidez mejora la eficiencia operativa y la rentabilidad del patrimonio, al tiempo que reduce la dependencia del endeudamiento. Se halló una relación significativa entre la rotación de activos y la rentabilidad, lo que resalta la importancia del uso eficiente de los recursos financieros. Asimismo, el análisis confirma una fuerte correlación entre el endeudamiento del activo total y del patrimonio, evidenciando la alta dependencia del financiamiento externo.  Conclusiones: la sostenibilidad financiera del sector requiere estrategias que equilibren liquidez, endeudamiento y eficiencia operativa.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract 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.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo Neste estudo, é analisada a relação causal entre os indicadores financeiros na agroindústria açucareira peruana no período de 2019 a 2023.  Objetivo: identificar as interações entre liquidez, eficiência operacional, endividamento e rentabilidade nas empresas do setor.  Metodologia: foi empregada uma metodologia descritiva-comparativa, longitudinal e não experimental, utilizando testes de normalidade, ANOVA e regressão linear aplicados a dados de 11 empresas listadas na Bolsa de Valores de Lima.  Resultados principais: os resultados indicam que uma gestão adequada da liquidez contribui para a melhoria da eficiência operacional e da rentabilidade do patrimônio, além de reduzir a dependência do endividamento. Foi observada uma relação significativa entre a rotação de ativos e a rentabilidade, ressaltando a importância do uso eficiente dos recursos financeiros. Além disso, a análise confirma uma forte correlação entre o endividamento total dos ativos e o endividamento do patrimônio, evidenciando a alta dependência do financiamento externo.  Conclusões: a sustentabilidade financeira do setor requer estratégias que equilibrem liquidez, endividamento e eficiência operacional.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[gestión financiera]]></kwd>
<kwd lng="es"><![CDATA[indicadores financieros]]></kwd>
<kwd lng="es"><![CDATA[agroindustria]]></kwd>
<kwd lng="es"><![CDATA[producción de azúcar]]></kwd>
<kwd lng="en"><![CDATA[financial management]]></kwd>
<kwd lng="en"><![CDATA[financial management]]></kwd>
<kwd lng="en"><![CDATA[agribusiness]]></kwd>
<kwd lng="en"><![CDATA[sugar production]]></kwd>
<kwd lng="pt"><![CDATA[gestão financeira]]></kwd>
<kwd lng="pt"><![CDATA[indicadores financeiros]]></kwd>
<kwd lng="pt"><![CDATA[agroindústria]]></kwd>
<kwd lng="pt"><![CDATA[produção de açúcar]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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