Optimización en la asignación de costos de producción como estrategia efectiva en la determinación de los precios de venta del Vino la Patrona.

Abstract

This research focuses on optimizing production cost allocation as a key strategy to effectively determine the selling prices of "La Patrona" wine. The study identifies and examines deficiencies in the company's current cost management, including the allocation of direct and indirect costs, inventory control, and machinery depreciation. Using a mixed-method approach, data were collected through interviews, surveys, direct observation, and checklists. The most significant findings include a proposed cost system that enables precise expense identification, resource optimization, and strategic pricing implementation. These improvements enhance operational efficiency, increase profitability, and ensure the company's sustainability and competitiveness in the market.