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El sistema de costos y su incidencia en la rentabilidad de Avicola Yemasol Cia. Ltda. Del período 2022
dc.contributor.advisor | Moran Rodríguez, Petita Susana | |
dc.contributor.author | Mora Miranda, Tatiana Stefania | |
dc.date.accessioned | 2023-11-17T19:34:00Z | |
dc.date.available | 2023-11-17T19:34:00Z | |
dc.date.issued | 2023 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/15380 | |
dc.description | The analysis of cost management and its impact on the profitability of Avícola Yemasol for the years 2021 and 2022 reveals a nuanced financial picture. In 2021, the company demonstrated a reasonable ability to generate profit relative to production costs, with a gross margin of 11.16%. However, in 2022, this margin decreased to 10.20%, signaling the need for continued optimization. ROI in 2022 was exceptionally high, indicating a significant return on investment, and ROE also showed improvement. However, EBITDA and profit margins were low, highlighting the importance of reducing operating expenses. Accounting employee perceptions from the survey provided valuable insights. The lack of clarity in cost control procedures, the perception of imprecision in cost allocation, and the consideration that cost reduction methods are ineffective indicate critical areas for improvement. The lack of familiarity with the KPIs and the perception of a lack of alignment between the objectives of cost control and the general objectives of the company highlight the importance of internal communication and strategic coherence. These findings underscore the need for strong and strategic cost management to ensure the sustainable profitability of Avícola Yemasol. Improvements are required in the clarity of procedures, cost allocation, cost reduction methods, and the promotion of interdepartmental collaboration. Additionally, familiarity with KPIs and goal alignment are crucial to making informed and consistent decisions. These findings provide a solid foundation for future decision-making to improve efficiency in cost management and, ultimately, the profitability of the company | es_ES |
dc.description | The analysis of cost management and its impact on the profitability of Avícola Yemasol for the years 2021 and 2022 reveals a nuanced financial picture. In 2021, the company demonstrated a reasonable ability to generate profit relative to production costs, with a gross margin of 11.16%. However, in 2022, this margin decreased to 10.20%, signaling the need for continued optimization. ROI in 2022 was exceptionally high, indicating a significant return on investment, and ROE also showed improvement. However, EBITDA and profit margins were low, highlighting the importance of reducing operating expenses. Accounting employee perceptions from the survey provided valuable insights. The lack of clarity in cost control procedures, the perception of imprecision in cost allocation, and the consideration that cost reduction methods are ineffective indicate critical areas for improvement. The lack of familiarity with the KPIs and the perception of a lack of alignment between the objectives of cost control and the general objectives of the company highlight the importance of internal communication and strategic coherence. These findings underscore the need for strong and strategic cost management to ensure the sustainable profitability of Avícola Yemasol. Improvements are required in the clarity of procedures, cost allocation, cost reduction methods, and the promotion of interdepartmental collaboration. Additionally, familiarity with KPIs and goal alignment are crucial to making informed and consistent decisions. These findings provide a solid foundation for future decision-making to improve efficiency in cost management and, ultimately, the profitability of the company | es_ES |
dc.description.abstract | El análisis de la gestión de costos y su impacto en la rentabilidad de Avícola Yemasol para los años 2021 y 2022 revela un panorama financiero matizado. En 2021, la empresa demostró una capacidad razonable para generar ganancias en relación con los costos de producción, con un margen bruto del 11.16%. Sin embargo, en 2022, este margen disminuyó al 10.20%, señalando la necesidad de optimización continua. El ROI en 2022 fue excepcionalmente alto, indicando un rendimiento significativo de la inversión, y el ROE también mostró una mejora. Sin embargo, los márgenes EBITDA y de beneficio fueron bajos, destacando la importancia de reducir los gastos operativos. Las percepciones de los empleados del área contable a través de la encuesta proporcionaron valiosas perspectivas. La falta de claridad en los procedimientos de control de costos, la percepción de imprecisión en la asignación de costos y la consideración de que los métodos de reducción de costos son poco efectivos indican áreas críticas de mejora. La falta de familiaridad con los KPIs y la percepción de falta de alineación entre los objetivos de control de costos y los objetivos generales de la empresa destacan la importancia de la comunicación interna y la coherencia estratégica. Estos hallazgos subrayan la necesidad de una gestión de costos sólida y estratégica para garantizar la rentabilidad sostenible de Avícola Yemasol. Se requieren mejoras en la claridad de los procedimientos, la asignación de costos, los métodos de reducción de costos y la promoción de la colaboración interdepartamental. Además, la familiaridad con los KPIs y la alineación de objetivos son aspectos cruciales para tomar decisiones informadas y coherentes. Estos hallazgos proporcionan una base sólida para la toma de decisiones futuras que permitan mejorar la eficiencia en la gestión de costos y, en última instancia, la rentabilidad de la empresa. | es_ES |
dc.format.extent | 68 p. | es_ES |
dc.language.iso | es | es_ES |
dc.publisher | Babahoyo: UTB-FAFI. 2023 | es_ES |
dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
dc.subject | Rentabilidad | es_ES |
dc.subject | Gestión de Costos | es_ES |
dc.subject | Eficiencia | es_ES |
dc.subject | Indicadores Financieros | es_ES |
dc.subject | Colaboración | es_ES |
dc.title | El sistema de costos y su incidencia en la rentabilidad de Avicola Yemasol Cia. Ltda. Del período 2022 | es_ES |
dc.type | bachelorThesis | es_ES |