Sistema de costo para la rentabilidad de la Empresa ¨VELEZ¨ en el periodo 2024.

Abstract

Cost management is crucial for the competitiveness and sustainability of any company, especially in industrial sectors. In this context, the cassava starch factory “Vélez”, located in Chone, Manabí, was at a disadvantage due to the lack of a cost system by processes. This deficiency affected its ability to set sales prices, obtain a real profit and compete in the market, resulting in poor resource management and loss of competitiveness. The objective of the research was to design a cost system by processes to improve the profitability and competitiveness of the factory. The key variables were precision in cost management, operational efficiency and resource optimization for informed strategic decisions. The scientific tasks included the identification of deficiencies in the current cost system, development of a theoretical framework on cost systems, design of a specific system for the factory, implementation of clear policies and procedures, and evaluation of the impact of the new system on profitability and competitiveness. For this study, deductive and inductive methods, and qualitative techniques such as semi-structured interviews and internal control questionnaires were used, collecting detailed data on the factory's procedures. The results showed significant deficiencies in the current cost system, confirming the need for modernization. The design of a cost system will significantly improve the factory's profitability and competitiveness, facilitating financial planning and cost control, allowing it to better face market challenges.