Gestión de costos y su incidencia en la rentabilidad de la industria láctea del cantón Cañar

Abstract

Cost management is a fundamental tool for planning, controlling, and the financial sustainability of businesses. This study aimed to analyze the relationship between cost management and profitability in the dairy industry of the Cañar canton. A quantitative approach was used, featuring a non-experimental, cross-sectional design and a correlational scope. The study population consisted of nine dairy companies, whose representatives were administered a 21-item questionnaire on cost management covering five dimensions. The global scale showed high internal consistency (α = 0.954). To analyze profitability, complete financial data from the nine companies were used to calculate gross margin, net margin, return on assets (ROA), return on equity (ROE), and production cost as a percentage of sales. The results indicate a favorable level of management (M = 3.87; SD = 0.48); cost control scored the highest (M = 4.02), while planning scored the lowest (M = 3.50). The correlations with gross margin, net margin, ROA, and production cost as a percentage of sales were not statistically significant. ROE showed a strong positive association (ρ = 0.749; exact p = 0.028), but this result should be interpreted as exploratory because of the small number of companies and the simultaneous evaluation of several indicators. In short, dairy companies should strengthen their planning and establish their costing systems, but the results do not allow for the establishment of causal relationships. Keywords: cost management, profitability, dairy industry, production costs.