Propuesta metodológica para el manejo de los costos en los emprendimientos del cantón Machala.

Abstract

The objective of this work is the analytical study of enterprises, to promote effectiveness in the management of their costs, since these are called the essential engine of economic growth, Ecuador faces the paradox of being the second country most entrepreneurial in the region, but with a high failure rate of 80% in the early stages. Lack of knowledge about cost management, especially in critical areas such as rent, salaries and raw materials, tend to trigger significant losses. Globally, the importance of efficient cost management is highlighted as a fundamental tool to increase profits and set adequate prices that generate sustainable income. The implementation of strategies that optimize processes and reduce costs is crucial to maintain operational efficiency. The absence of a structured business plan and an adequate cost matrix results in a lack of strategic direction, exposing entrepreneurs to market fluctuations and increasing vulnerability to factors such as rising raw material prices. In the Machala canton, the importance of managing costs is highlighted, since the lack of control limits activities and affects profitability. This study highlights the urgent need to consider costs as an essential element in the management of ventures, providing a valuable tool for correct decision making and the achievement of profitable profits.