Control y administración de costos y su impacto en la rentabilidad de micro productoras de arroz en la provincia de los Ríos periodo 2024.

Abstract

This study analyzes the impact of current production cost management practices on the profitability of small-scale rice producers in Vinces, Los Ríos province. Limited preparation and a lack of support and price controls disadvantage these local producers, creating a critical need that requires timely attention. A non-experimental, cross-sectional, exploratory, descriptive, and correlational methodology was employed, based on a mixed-methods approach that included interviews, surveys, and documentary data. The results reveal deficiencies in these businesses, such as the use of physical records for cost accounting. A positive correlation was found between the variables; therefore, cost management ultimately affects profitability. The proposed solution will address the current situation of these producers by promoting cost calculation formats and controls through cost-benefit analysis, comparing estimated and actual costs.