Variaciones en los costos de producción para la elaboración de joyas en la empresa “Joyeria Leon & Luz Selena”

Abstract

Currently, the country's economy depends to a large extent on productive development in which companies play an important role. The generation of economic growth depends on their performance. For this reason productivity and production costs, for this reason they seek strategies that allow companies to optimize their resources, improve costs to position themselves in the market. The present investigation analyzes the variations in the production costs since at present it has become an elementary factor and is closely related to the achievement of the business objectives of production of the "LEÓN & LUZ SELENA" JEWELRY of the city. of Machala during the period 2020 - 2021, the need to carry out the present investigative work has been seen, with the objective of determining the variations in the production costs for the elaboration of jewels in the company. When carrying out this case analysis, the scientific research method was used, such as the inductive-deductive method that applies a protocol based on the recognition of science to generate research findings and finally in a social way, serving as a model for companies to apply costs. allowing control of its elements in order to remain stable and sustainable in the market. In the case study, quantitative research is applied to be able to determine the calculation of values by observing the statements made by Luz & León Selena Jewelry, processing numerical data that allows quantifying the estimation of the amounts of production costs, to Generate research finding. The following case study is structured in four chapters, within which they are detailed as follows: In Chapter I, the generalities of the object of study are indicated, which are the factors that intervene for the variation in production costs, in addition, the objectives related to this work are presented, analyzing mass, meso and micro data referring to production costs. , as these vary around the production in the province of El Oro that are dedicated to the production of jewelry. In Chapter II it refers to the conceptual theoretical foundation, in which it addresses concepts of epistemological foundations to know how cost prices are used and used and to know their current position, regarding the applied research in this study is bibliographic by the investigation carried out in source documents, indicating several concepts related to production costs, being fundamental to determine the alterations. Chapter III describes the design of the information, the methodology used was applied to the interview with the employees of the jewelry store as an instrument for collecting information, obtaining all the information necessary to carry out the pertinent analysis. And the categorization system in the data analysis, exposing the matrix of variables studied. Chapter IV refers to the findings found and the development of the practical case, where these are identified through a systemic approach to carry out an analysis and evaluation of the increase in the variations of the standard costs set in the company, and in the end result in a proposal for improvement.