Incremento del salario mínimo en la frontera norte, sus repercusiones en las utilidades de las mediana empresas comerciales

Abstract

This article addresses the issue of the increase in the
minimum wage on the northern border and the effect it had
on the profits of companies located in the city of Mexicali,
for which a case study was carried out on an economic entity
of the locality, which is dedicated to the purchase and sale
of pharmaceutical products. The investigation aims in the
first instance, to know if there was a real increase in the cost
of the payroll of the organization. To determine what was
the effect on the company's profit, the results of operations
for the years 2018 and 2019 were compared, initially the
information on wages and salaries was obtained, as well as
the comparative financial statements for those years