Impacto de la contabilidad analítica en la toma de decisiones en una pyme de Machala: caso Confecter.

Abstract

This research aims to evaluate the knowledge and application of analytical accounting in small and medium-sized enterprises (SMEs) in the city of Machala, focusing on the manufacturing company CONFECTER as a case study. The significance of this study lies in analyzing how the use of analytical accounting tools can influence business decision-making processes, especially in small-scale organizations dedicated to artisanal manufacturing. The study was conducted using a mixed-methods approach, predominantly qualitative with support from quantitative data, employing an explanatory case study design. Data collection involved a structured interview with the company representative and closed surveys directed at professionals experienced in cost accounting, in order to gather their perspectives on the application of analytical tools in the management of manufacturing enterprises. Results show that although the company does not formally apply a structured analytical accounting system, empirical cost control practices are implemented. Furthermore, opportunities were identified to introduce more efficient mechanisms that strengthen strategic decision-making, particularly regarding pricing, input control, and production planning. Finally, recommendations are presented to help similar companies progressively adopt analytical accounting as a key tool in financial and operational management, contributing to improved efficiency, profitability, and sustainability.