Planificación estratégica como herramienta para mejorar la gestión de costo de la imprenta "Gráficas Villamar".

Abstract

Cost accounting has become a key tool for business planning and control, allowing for the optimization of resources and improved operational efficiency. However, at the Gråficas Villamar printing company in Manta, the lack of strategic planning has limited the cost management capacity, affecting the profitability and competitiveness of the business. The objective of this research is to implement a strategic plan that allows for improved cost management, optimizing resources and strengthening the organizational structure of the company. The methodology used in the project was based on a mixed approach combining quantitative and analytical methods, using various types of research, including: field, bibliographic, exploratory and descriptive, applying techniques such as checklists, surveys and interviews with the printing company's staff and managers. Among the findings obtained, it was identified that the company lacks a mission, vision, internal policies and a formal cost control system. In addition, it was shown that the lack of strategic planning prevents accurate measurement of profit margins and making informed decisions. As a result, a comprehensive strategic plan is proposed that includes the design of an organizational chart, the implementation of a cost control system, and resource optimization strategies. This proposal is expected to contribute to reducing operating costs, improving profitability, and positioning Gråficas Villamar more competitively in the local market.