Browsing by Author "Medina Ambuludi, Cristian Rodrigo"

Filter results by typing the first few letters
Now showing 1 - 1 of 1
  • Thumbnail Image
    Item
    Implementación de un modelo de costos para la siembra, cosecha y producción de plantas aromáticas y medicinales. Caso de estudio: Fundación Agrícola Andina ubicada en la parroquia Susudel de la provincia del Azuay
    (Universidad de Cuenca, 2025-02-12) Naranjo Naranjo, Erika Alexandra; Medina Ambuludi, Cristian Rodrigo; Arcentales Carrión, Rodrigo Nicanor
    The objective of this degree project was to implement a cost model that guarantees the planting, harvesting and production of aromatic and medicinal plants in the Fundación Agrícola Andina located in the rural parish of Susudel, in the province of Azuay. The problem identified is that there is a desertion of the young population in agricultural activities in the country, especially in rural areas such as the Susudel parish, where factors such as the lack to this sector, the high cost of inputs, raw materials and the limited economic opportunities in the countryside, have caused young people to migrate to the city to seek better opportunities, and therefore this activity is left in the hands of older adults. The methodological design combines a mixed approach, using qualitative and quantitative techniques to collect data on production costs, including labor, inputs and indirect costs. The historical cost system was selected as the methodological basis, allowing for accurate resource allocation and detailed control of expenditures. Finally, a cost model is proposed that can be adapted to needs of the foundation, making it possible to determine the real price of products and improve the economic sustainability of the organization.