Examinando por Autor "Vallejo Peralta, Luis Iván"
Mostrando 1 - 1 de 1
Resultados por página
Opciones de ordenación
- ÍtemAcceso Abierto“El sistema de costeo como herramienta de gestión. Caso: empresas de lácteos en Ecuador”(Universidad Católica de Cuenca., 2022) Vallejo Peralta, Luis Iván; Reyes Cárdenas, Narcisa Azucena; 0302615760; ., .A costing system is a tool that allows companies or enterprises in a production process to know through a technical study what the actual cost of the production of a product is. So in companies in the dairy sector, it is necessary its implement the information. It provides both to know the results of operations through the financial statements and for decision-making based on the data they offer. This research aims to determine the incidence of the application of a costing system in the dairy sector in Ecuador by tracking scientific information with a qualitative approach to the different elements linked to the management of resources based on a costing system, such as financial information, costing systems and methods and resource management. As a result of the tracking and analysis of the information, it is evident that the application of a costing system in the dairy production sector proves to be an effective tool when determining the profitability of such economic activity and demonstrating that information regarding cost variations is an essential resource for management and decision-making in a company.