Modelo de gestión de costos para fortalecer la competividad en la empresa textil "Jans Sport"
The objective of the research was to determine a cost management model for the Jans Sports company, first identifying the three elements of the cost and then individually analyzing each element and determining the bottlenecks that affect the competitiveness of the small business. The article is base...
Збережено в:
| Автор: | |
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| Формат: | bachelorThesis |
| Мова: | spa |
| Опубліковано: |
2019
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| Предмети: | |
| Онлайн доступ: | http://repositorio.uotavalo.edu.ec/handle/52000/236 |
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| Резюме: | The objective of the research was to determine a cost management model for the Jans Sports company, first identifying the three elements of the cost and then individually analyzing each element and determining the bottlenecks that affect the competitiveness of the small business. The article is based on the theory of restrictions (Goldratt, 1994), the theory of competitiveness of (Porter, 1997), is a type of descriptive research, with an analysis of qualitative and quantitative data. It was concluded that the determination of the costs in each element is important, as well as the determination of the restrictions in each of the elements of the cost, such as time in the activities, purchase of raw materials, logistics for the improvement of competitive conditions. |
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