ABSTRACT
Fueron estudiados cincuenta y seis (56) Centros de Atención Veterinaria (CAV) ubicados en el estado Aragua, considerándose las variables: Ingresos Totales Anuales, Costos Fijos Anuales y Costos Variables Anuales. Se registraron elevados Costos Totales Anuales en los Centros de Atención Diversificados (CAVDIV), seguidos de los Centros de Atención Semidiversificados (CAVSD) y los Centros de Atención Especializados (CAVES). El análisis de los Ingresos Netos Anuales para los CAVDIV, CAVSD y CAVES reveló la misma tendencia, registrándose los montos de 64,7millones de Bolívares, 15,6 millones y 6,8 millones, respectivamente. Al analizar la variable Margen Bruto, se registraron de igual modo los mayores valores para los CAVDIV con un promedio anual de 75 millones de Bolívares, seguido por los CAVSD y CAVES con un promedio anual de 17 y 7 millones de Bolívares, respectivamente. El promedio de la variable Rentabilidad Anual para la totalidad de los CAV fue de 668,6% lo que significa que por cada 100 Bolívares invertidos en el centro se generaron Bs. 668.6 de Ingreso Neto, lo cual evidencia que los CAV son negocios económicamente rentables. La mayor rentabilidad fue registrada en los CAVES (1085,3%), seguidos por los CAVSD (756,13%) y CAVDIV (441,02%). Esta rentabilidad registrada en los CAVES no significa necesariamente que se generó un mayor beneficio económico al responsable del centro, sino que la retribución en Ingreso Neto por Capital Invertido fue proporcionalmente mayor en relación a los CAVSD y CAVDIV. Mediante un Análisis de Varianza se determinó el efecto del grado de diversificación sobre las variables Rentabilidad y Margen Bruto, encontrándose que no hubo efecto significativo sobre la Rentabilidad, pero si efecto significativo (p<0,05) sobre la variable Margen Bruto. Con una prueba de medias de Tukey se determinó que no se encontraron diferencias entre los CAVES y CAVSD, pero si presentaron diferencias entre éstos y los CAVDIV, por lo que se concluye que los CAVDIV logran economías de diversificación en su estructura de costos variables, que permite mayor Margen Bruto que otras formas especializadas y semidiversificadas de prestación de servicios veterinarios. Para todo el análisis se utilizó el paquete estadístico Statistix 7.0. La presente investigación plantea como objetivo principal analizar comparativamente la rentabilidad de Centros de Atención Veterinaria Especializados (CAVES), Semidiversificados (CAVSD) y diversificados (CAVDIV) existentes en el estado Aragua.
Comparative Study of Profitability in Specialized and Diversified Veterinary Care Centers in Aragua State Abstract A total of fifty-six (56) Veterinary Care Centers (CAV) located in the state of Aragua, were studied, considering the following variables: Total Annual Income, Annual Fixed Costs, and Annual Variable Costs. Annual Total Costs were higher at the Diversified Veterinary Care Centers (CAVDIV ) followed by the Semidiversified Veterinary Care Centers (CAVSD) and Specialized Veterinary Centers (CAVES). The analysis of Net Annual Income showed the same trend, with amounts of 64.7million Bs., 15.6 million Bs. and 6.8 million Bs. for CAVDIV, CAVSD and CAVES, respectively. When analyzing the Gross Margin variable, the highest values were for CAVDIV with an annual average of 75.0 million Bs., followed by CAVSD and then CAVES with an annual average of 7.0 and 17.0 million Bs. respectively. On average, Annual Profit for all, Veterinarian Care Centers was 668.6%, which indicates that for any 100 Bs. invested on the center, 668.6 Bs. was returned as Net Income, showing that was the CAV are very profitable from the economic business point of view. The highest profitability recorded was at the CAVES (1085.3%) followed by the CASD (756.1%) and then the CAVDIV (441.0%). It is important to joinpoint that the highest profitability recorded for the CAVES, does not necessarily has to be associated to a high economic profit accrued to the personal in charge of the center, but rather that the return of investment was proportionally greater than those of CAVSD y CAVDIV. The statistical package STATISTIX 7.0 was utilized for all statistics estimations. An ANOVA was used to analyzed the estimate the effects of the degree of diversification on Profitability and Gross Margin Variables. It was found that there was no significant effect of greater diversification on profitability. However, was significant on Gross Margin (p<0.05).Tukey test did not find differences between CAVES and CAVSD, but there were differences among these two and the CAVDIV. Therefore, it can be concluded that the CAVDIV reached economics of diversification in its variable costs structure, which allowed for a greater gross margin, not being the same for CAVES and CAVSD. This study intends to analyze as its main objective, from a profitability point of view, the comparison among the Specialty Centers for the Veterinary Care (CAVES), Semidiversified Centers for Veterinary Care (CAVSD) and Diversified Centers for Veterinary Care (CAVDIV), located in the state of Aragua, Venezuela.