Browsing by Author "Paucar Quishpe, Alex Dario"

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    “Incidencia de los costos de producción en la rentabilidad del Comercial Fannycita, ubicada en la parroquia Huachi Loreto, cantón Ambato provincia Tungurahua, primer trimestre 2024”.
    (Ecuador: Latacunga: Universidad Técnica de Cotopaxi: (UTC), 2024-08) Paucar Quishpe, Alex Dario; Pullotasig Chato, Jessica Paulina; López Fraga, Patricia Geraldina
    This project focused on analyzing the impact of production costs on the profitability of Comercial Fannycita, a company located in Parroquia Huachi Loreto, Canton Ambato, Province Tungurahua, during the first quarter of 2024. The furniture manufacturing industry in Ecuador, being one of the most productive, plays a crucial role in the country's economy, particularly in job creation. The objective of this project was to investigate the production costs associated with the main products marketed by the company: dining room sets, cabinets and nightstands. To carry out this analysis, a quantitative approach was adopted, implementing an ABC (Activity-Based Costing) costing system that made it possible to identify and calculate the real costs per product unit and their impact on the company's profitability. The methodological framework includes both documentary and empirical data collection, using bibliographic sources and interviews with the managers of the different production areas. The research includes a descriptive analysis of costs and waste in each production phase, comparing historical costs with actual costs. The results obtained reveal that, when calculating the profit margin for each product, the results are favorable for the company, highlighting the importance of adequate cost control for decision making and maximizing future profitability.