El control de costos de producción para mejorar la rentabilidad en el negocio de calzado “Lucerito” en el sitio San Agustín.

Abstract

This research project was developed at the "Lucerito" footwear business in San Agustín, located in the canton of Sucre, Manabí province, which specializes in the production of women's footwear. Considering that cost control is very important for business profitability, the objective of this research project is to develop an automated digital tool in an Excel spreadsheet for the effective management of production costs for the "Lucerito" footwear business. This project describes the theoretical information on the study variables, with the goal of establishing the connection between cost control and profitability within the footwear business. Theoretical methods such as bibliographic documentation, analysis and synthesis, and descriptive analysis were used; as well as empirical methods such as observation, surveys, and interviews. Additionally, tools such as a questionnaire and SPSS v. 26 software were used to tabulate results, measure the reliability of the instruments, and prepare tables for analysis and diagnosis of the current situation.