Los costos de producción y su efecto en la toma de decisiones financieras en los restaurantes de La Playa San Mateo de la Ciudad de Manta.

Abstract

The present investigative study developed in the restaurants of San Mateo beach in the city of Manta, aims to evaluate production costs and their effect on financial decision making. It was identified that restaurants did not adequately recognize production costs, making it difficult to make financial decisions based on data, this problem attributed to the lack of a cost system. Therefore, it was necessary to apply investigative methods such as the descriptive and analytical inductive, in the same way, techniques such as the interview, checklist and observation that allowed us to collect precise and necessary information to diagnose the current situation of the restaurants, resulting in the owners not correctly identifying all the costs and expenses in the process of preparing the dishes. The study concluded with the development of a cost system that allows restaurants to establish appropriate sales prices and make financial decisions based on data, seeking continuous improvement in all aspects of the operation, that is, from internal processes to obtaining the final product. The cost system is designed to reduce costs and increase operational efficiency, fostering a culture of financial management in which all restaurant staff are committed to continuous improvement.