This graduate thesis summarizes and comments the development of AAA AUTO Group during the period 2007 -- 2011. This was achieved by application of financial indicators, such as horizontal and vertical analysis, profitability, liquidity and activity indices, economic value added indicator and others. These were described in the introductory part and afterwards applied on the financial data of the Group in the second part. With their help this thesis evaluated the total economic health of the AAA AUTO Group.

La Responsabilidad Social Empresarial y el Gobierno Corporativo han tomado gran importancia hoy en día en el Perú, estos hacen referencia a los Objetivos de Desarrollo Sostenible de la Agenda 2030 de las Naciones Unidas, los cuales buscan alinear a los países en temas de relevancia mundial. Anualmente, las empresas en el Perú se posicionan en diversos rankings y distintivos en Responsabilidad Social y Gobierno Corporativo como Great Place to Work, Distintivo Empresa Socialmente Responsable - Perú 2021, Monitor Empresarial de Reputación Corporativa - MERCO y La Llave de la Bolsa de Valores de Lima (BVL). Algunos posicionan a las empresas en el aspecto financiero. En este aspecto, la BVL detalla mayor información sobre la medición de la rentabilidad de las empresas por medio de ratios financieros como el ROE, ROA, ROS y PER. Teniendo en cuenta lo mencionado, se planteó la siguiente pregunta: ¿Existe relación entre la Responsabilidad Social Empresarial y el Gobierno Corporativo de las empresas que cotizan en la Bolsa de Valores de Lima y, sus principales indicadores financieros de rentabilidad? Para responderla, se tomó los estados financieros de las empresas que cotizan en la BVL durante el periodo comprendido entre el 2013 y 2017 y, se realizó un análisis estadístico y econométrico con las empresas también presentes en el Ranking MERCO de Responsabilidad Social y Gobierno Corporativo, puesto que dentro de su análisis considera información financiera. Se concluye que el modelo econométrico presentado no es viable ya que existe una baja relación entre las variables. Se recomienda para próximos estudios ahondar en otros factores que motivan a las empresas a tener Responsabilidad Social y Gobierno Corporativo. / The Corporate Social Responsibility and Corporate Governance have taken on great importance today in Peru, as they refer to the Sustainable Development Goals of the United Nations 2030 Agenda, which seeks to align countries on issues of global relevance. Annually, companies in Peru are positioned in various rankings and distinctions in Social Responsibility and Corporate Governance, such as Great Place to Work, Socially Responsible Company Distinctive - Peru 2021, the Business Corporate Reputation Monitor - MERCO and The Key of the Stock Exchange of Lima (BVL). Some of them position companies in the financial aspect. In this regard, the BVL details more information profitability management of companies through financial ratios such as ROE, ROA, ROS, and PER. Taking into account the aforementioned, the following question was posed: Is there a relationship between Corporate Social Responsibility and Corporate Governance of the companies listed on the Lima Stock Exchange and their main financial indicators of profitability? To answer it, the financial statements of the companies listed on the BVL during the period between 2013 and 2017 were taken and a statistical and econometric analysis was made with the companies also present in the MERCO Ranking of Social Responsibility and Corporate Governance, as it considers financial information within its analysis. It is concluded that the econometric model presented is not viable since there is a low relation between the variables. It is recommended for future studies to delve into other factors that motivate companies to have Social Responsibility and Corporate Governance. / Tesis

The goal of this diploma thesis is to evaluate the total cost ratio in relation to corporate efficiency. The theoretical part of the thesis deals with basic terms of cost, financial and managerial concept of costs and different approaches to classification of costs. In this part the principle of corporate efficiency is explained and the difference methods of measuring of efficiency are mentioned. The practical part of this thesis is oriented primarily to describing development of costs in company and determination of most important cost items. This part also focuses on the calculation of profitability indicators and pyramidal decomposition of ROE. After this, the influence of sub-indicators to top-indicator was evaluated by using the gradual change method. The ROE was changed between years 2015 and 2016 by -0,1050 CZK. By using the gradual change method, it was determined, that this change was mostly caused by total cost ratio of production con-sumption, because it is the most important cost item in company. The influence of production consump-tion was -0,1078 CZK. Therefore, if the company plans to improve its efficiency and increase profits, the total cost ratio of the production consumption must be better manage.