La gestión de costos y su incidencia en la toma de decisiones de los microemprendimientos de las familias migrantes refugiadas y comunidad acogida de la parroquia Tarqui de Manta.

Abstract

Cost management allows for setting prices, acquisitions, product seginentaticn, appropriate control of production inputs and also helps in the preparation ofbudgets. It also contributes to making favorable decisions that allow achieving internal obj ectives and goals, predicting potential growth for the organization. This is how this research project arose based on analyzing the impact of cost management on decision making in microenterprises Of migrant retügee tilrnilies and the host community the farqui parish, Manta canton. The methodology is quanti tative, documentary, and methods such as inductive and deductive are used, as well as techniques such as interviews for the collection of information, A total of 5 interviews were compiled with the owners of these businesses. As a result, it is evident that entrepreneurs do have knowledge about cost management, and they apply it to set product prices. Cost monitoring is weekly and monthly. They also use Excel, the My Business app as a tool system to record and control the costs of the business. At the end, a proposal is designeds which consists Of designing cost management strategies to improve decisivga making in these businesses. Among the solutions are proposmg tools and methodologies such as digital applications or templates to optimize cost registration and control, supplier diversification and cost reduction without compromising product quality, promoting sustainability and adaptability in the market.