Contabilidad de costo y su incidencia en el precio de venta de los productos de microemprendimientos de las familias migrantes refugiadas y comunidad acogida del Cantón Manta, provincia de Manabí.

Abstract

Today, cost accounting has evolved to become a fundamental tool for management and the development of business strategies. It not only allows you to identify and control the costs associated with operations, but also facilitates the evaluation of the performance, efficiency and profitability of business activities. Thus, migrant refugee families, like the host community in Manta, are going through an adaptation process that involves the development of businesses as a means of livelihood. Therefore, the objective of this study is to analyze the incidence of cost information in the pricing of products of microenterprises of migrant families and the host community in the Manta Canton. To do this, a mixed approach and field type methodology was implemented since a survey was applied to a total of 30 microentrepreneurs in the city. As results, it was observed that 53% of these do not have detailed control of the direct raw material, on the other hand, 83% of them use the competition method to calculate the sales price. Given the above, one of these undertakings was chosen to present the proposal for cost accounting and sales price strategies in the Greek Yogurt production micro-enterprise Elliniká.