Correlación entre el sistema de costos y rentabilidad en las agencias de viaje de la provincia del Azuay, Ecuador periodo 2022

Abstract

The main objective of this article is to determine the level of correlation between the cost and profitability system of travel agencies in the Province of Azuay, Ecuador in the period 2022. The methodology used is applied, correlational and experimental design. For the collection of information, the survey technique and data from the financial statements were used, which were analyzed using the statistical method of multiple linear regression and Spearman's Rho. Therefore, the results of this study in the different statistical methods applied demonstrated a moderate and significant correlational level between the cost system and profitability, concludingthat any variation in the cost system will affect profitability with the same intensity.