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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Detalles Bibliográficos
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
Aporte de:
Repositorio Digital de la Universidad de Buenos Aires (UBA) de Universidad de Buenos Aires
Descripción
Sumario: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.

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