ANALYSIS OF THE IMPACT OF ETHICS ON THE DECISION-MAKING OF PYMES ADMINISTRATORS

The Fishing Industries must apply a cost accounting system to control, record and analyze the main materials involved in production and in turn allows determining the exact value of each unit produced through the determined time of production. The objective of the research is to design a production cost control manual by processes in the company PROMAROSA CÍA LTDA, Santa Rosa Parish, Salinas canton, 2022 that will contribute to making production costs transparent in a more reliable way in each cost center. The applied methodology is descriptive and exploratory with a qualitative and quantitative approach; The interview addressed to the general manager and the survey to the operating personnel of the company were applied as an instrument.

• Main Author: De La A Guale, Betsy Yadira (author)
• Other Authors: Navas Montes, Yonaiker Del Mar (author), Castillo Gallo, Carlos Manuel (author)
• Format: article
• Language: spa
• Published: 2023
• Subjects: Costo; sistema de costo; elementos del costo; costo por procesos; asignación de costos; Producción; pesca; cost; cost system; cost elements; process cost; cost allocation; Production; Fishing
• Online Access: https://identidadbolivariana.itb.edu.ec/index.php/identidadbolivariana/article/view/202