Sistema de control de costos y la rentabilidad de los productores de calzado de la Asociación 5 de Junio de Ambato

Abstract

The main purpose of this research project is to respond to the problem detected, the same as: cost control system and profitability of the producers of footwear of the Association June 5 Ambato as one of its key points is the profitability since it is A key indicator to measure the growth of a company and its strength. This is constantly affected by several factors, among which we can mention the entry of products not manufactured in Ecuador and the unfavorable economic situation that crosses the country. Another aspect that is also affected is the cost control system that is present in the producers of the association. The main contribution of this project is to provide a fundamental tool of the present research project is the incidence of cost control system in the profitability of the producers of footwear of the association 5 of June of the city of Ambato dedicated to the elaboration and commercialization of footwear. Hermeneutic triangulation was used to carry out this project, resulting in the cost control system having a significant impact on the profitability of the producers; From which it is derived that the system of control of costs that presents the association is not the suitable one, besides that the decision making is not satisfactory and there is little training of the personnel.