Costos de producción como factor determinante en la toma de decisiones del negocio popular The Evolution Va de la ciudad de Guaranda

The purpose of this research was to determine the production costs and the impact they generate on decision-making in the popular business "THE EVOLUTION VA", in which it was based on a description of the problem that allowed formulating, delimiting, justifying and raising clear study goal...

وصف كامل

محفوظ في:
التفاصيل البيبلوغرافية
المؤلف الرئيسي: Yumiseba Ninabanda, Maritza Johanna (author)
مؤلفون آخرون: Ramírez Vivanco, Beatriz Elizabeth (author)
التنسيق: bachelorThesis
اللغة:spa
منشور في: 2022
الموضوعات:
الوصول للمادة أونلاين:https://dspace.ueb.edu.ec/handle/123456789/4161
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الوصف
الملخص:The purpose of this research was to determine the production costs and the impact they generate on decision-making in the popular business "THE EVOLUTION VA", in which it was based on a description of the problem that allowed formulating, delimiting, justifying and raising clear study goals. Subsequently, a theoretical, conceptual and legal framework was presented that allowed the study of the identified variables. Consecutively, a methodology was established, which had a quantitative and qualitative approach, of a descriptive type, the information was collected through the application of surveys to the workers of the popular business and observation sheets, for a later analysis. The results revealed that in the popular business there is no information control, much less an optimal production cost system, therefore, all the elements of the production cost are not considered and sales prices are not established nor are they established. an adequate profit margin, which makes it impossible to make the right decisions. The statistical method to be used to verify the hypothesis was the Fisher Test, present in the statistical program SPSS, the same that allowed accepting and demonstrating the research hypothesis with a significance value of 0.029. Finally, the proposal for the application of a Cost System for Production Orders in the popular business "THE EVOLUTION VA" is presented, which allows maintaining optimal control of all costs and elements that are required in production.