%0 Journal Article
%T Estudio comparado de rentabilidad en centros de atenci¨®n veterinaria especializados y diversificados en el estado Aragua
%A Iciarte G
%A Mar¨ªa Jos¨¦
%A S¨¢nchez G
%A Orlando A
%A M¨¢rquez
%A Carlos
%A Vivas P
%A Isis
%J Revista de la Facultad de Ciencias Veterinarias
%D 2008
%I Universidad Central de Venezuela
%X 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 c
%K animal hospitals
%K health services
%K animal health
%K profitability
%K aragua.
%U http://www.scielo.org.ve/scielo.php?script=sci_abstract&pid=S0258-65762008000100005&lng=en&nrm=iso&tlng=en