La estructura de los costos de producción en la toma de decisiones en las empresas manufactureras del Ecuador. Caso de estudio empresa de Alimentos & Bebidas del Sur INDUIWIA Agroindustria Cía. Ltda. de la ciudad de Loja, cantón Loja. Año 2017

Abstract

The research work was carried out in the Food & Beverage Company of the South INDUIWIA Agroindustry CíaLtda. From the city of Loja, which is dedicated to the production of guayusa drink, the purpose of the research was to analyze the structure of production costs in decision making, for the analysis was proceeded to describe and identify the structure of the production costs that the company applies in decision making and determine the use of such information, for this several bibliographic sources were considered that contribute to the subject under study, giving way to the application of methodologies that are used according to the process productive used in the company as: costs by processes, direct or variable costing and total costing, the application of several assumptions was made that will help the company and highlights basic models of the cost structure and the process of decision making with the objective of providing an approach to the options that the company has to achieve better results in future planning.