Process costs in manufacturing companies in Machala and impact on productive decision making

The objective of this study is to analyze the cost process system through evaluation methods that provide value to the production decision-making process in the manufacturing sector of Machala, El Oro. The methodology used is qualitative, employing a randomized questionnaire administered to 100 entr...

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Autores principales: Maldonado Madrid, Angie Thalia, Crespo García, Marjorie Katherine
Formato: Artículo publishedVersion Articles Text Artículos de Investigación Texto
Lenguaje:Español
Publicado: FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES 2024
Materias:
Sistema económico
decisión estadística
sector privado
empresa
Economic system
statistical decision
private sector
company
Acceso en línea:https://ojs.economicas.uba.ar/Contyaudit/article/view/3121
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=3121_oai
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Repositorio Digital de la Universidad de Buenos Aires (UBA) de Universidad de Buenos Aires
id I28-R145-3121_oai
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spelling I28-R145-3121_oai2026-02-09 Maldonado Madrid, Angie Thalia Crespo García, Marjorie Katherine 2024-12-16 The objective of this study is to analyze the cost process system through evaluation methods that provide value to the production decision-making process in the manufacturing sector of Machala, El Oro. The methodology used is qualitative, employing a randomized questionnaire administered to 100 entrepreneurs in 2022. We found that the majority operate without prior accounting planning. Only 25% of entrepreneurs use a cost process system, of which 50% use process costs because it facilitates better control by stages, optimizes resources, and increases their competitiveness. El objetivo del estudio es Analizar el sistema de costos por procesos a través de los métodos de evaluación que proporciona la cadena de valor en relación con la toma de decisiones de producción en el sector manufacturero de Machala, El Oro. La metodología empleada es cualitativa empleando un cuestionario a 100 empresarios del 2022 de forma aleatoria; se encuentra que mayoría operan sin una planificación contable previa; solo el 25% de los empresarios usa un sistema de costos, de ellos el 50% emplea costos por procesos porque facilita un mejor control por etapas optimizando recursos e incrementando su competitividad. application/pdf https://ojs.economicas.uba.ar/Contyaudit/article/view/3121 10.56503/Contabilidad_y_Auditoria/Nro.60(30)/3121 spa FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES https://ojs.economicas.uba.ar/Contyaudit/article/view/3121/4116 http://creativecommons.org/licenses/by-nc/4.0 Contabilidad y Auditoría; Núm. 60 (30): CONTABILIDAD Y AUDITORÍA Julio-Diciembre 2024; 15-54 1852-446X 1515-2340 Sistema económico decisión estadística sector privado empresa Economic system statistical decision private sector company Process costs in manufacturing companies in Machala and impact on productive decision making Costos por procesos en empresas manufactureras de Machala e impacto en toma de decisiones productivas info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articles Text Artículos de Investigación Texto https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=3121_oai
institution Universidad de Buenos Aires
institution_str I-28
repository_str R-145
collection Repositorio Digital de la Universidad de Buenos Aires (UBA)
language Español
orig_language_str_mv spa
topic Sistema económico
decisión estadística
sector privado
empresa
Economic system
statistical decision
private sector
company
spellingShingle Sistema económico
decisión estadística
sector privado
empresa
Economic system
statistical decision
private sector
company
Maldonado Madrid, Angie Thalia
Crespo García, Marjorie Katherine
Process costs in manufacturing companies in Machala and impact on productive decision making
topic_facet Sistema económico
decisión estadística
sector privado
empresa
Economic system
statistical decision
private sector
company
description The objective of this study is to analyze the cost process system through evaluation methods that provide value to the production decision-making process in the manufacturing sector of Machala, El Oro. The methodology used is qualitative, employing a randomized questionnaire administered to 100 entrepreneurs in 2022. We found that the majority operate without prior accounting planning. Only 25% of entrepreneurs use a cost process system, of which 50% use process costs because it facilitates better control by stages, optimizes resources, and increases their competitiveness.
format Artículo
publishedVersion
Articles
Text
Artículos de Investigación
Texto
author Maldonado Madrid, Angie Thalia
Crespo García, Marjorie Katherine
author_facet Maldonado Madrid, Angie Thalia
Crespo García, Marjorie Katherine
author_sort Maldonado Madrid, Angie Thalia
title Process costs in manufacturing companies in Machala and impact on productive decision making
title_short Process costs in manufacturing companies in Machala and impact on productive decision making
title_full Process costs in manufacturing companies in Machala and impact on productive decision making
title_fullStr Process costs in manufacturing companies in Machala and impact on productive decision making
title_full_unstemmed Process costs in manufacturing companies in Machala and impact on productive decision making
title_sort process costs in manufacturing companies in machala and impact on productive decision making
publisher FACULTAD DE CIENCIAS ECONÓMICAS - UNIVERSIDAD DE BUENOS AIRES
publishDate 2024
url https://ojs.economicas.uba.ar/Contyaudit/article/view/3121
https://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=contabit&d=3121_oai
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AT maldonadomadridangiethalia costosporprocesosenempresasmanufacturerasdemachalaeimpactoentomadedecisionesproductivas
AT crespogarciamarjoriekatherine costosporprocesosenempresasmanufacturerasdemachalaeimpactoentomadedecisionesproductivas
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