Browsing by Author "Sandoval Vintimilla, Lizbeth Domenica"

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    Estudio de la determinación de costos en el sector de pastelerías, caso de estudio FabiPastel
    (Universidad de Cuenca, 2023-02-27) García Naula, Tábata Katiusca; Sandoval Vintimilla, Lizbeth Domenica; Ayabaca Mogrovejo, Orlando Fabián
    At present, the food industry presents a great growth in demand; therefore, FabiPastel dedicated to the production of pastry products remains in the market, expanding its scope to the different self-service stores in the city of Cuenca. FabiPastel presents a problem with its sales prices, since they are established according to market prices with which the real profitability is unknown; the objective of this project is to determine the cost of production in the pastry sector with which an adequate cost can be defined for the products of the case study. It begins with an analysis of the determination of costs in the sector, knowing the production processes that help to identify raw materials, labor and indirect manufacturing costs; finally establishing the real costs of each production order through field work. The results indicate that the actual prices differ from the total costs calculated, since each of the items indispensable for the operation of its activities are included.
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    Sistemas de costeo aplicables al sector de PYMEs hoteleras: una revisión de literatura Costing Systems Applicable to the Hotel SME Sector: A Literature Review
    (Universidad de Cuenca, 2025-07-23) Sandoval Vintimilla, Lizbeth Domenica; Arcentales Carrión, Rodrigo Nicanor
    This article presents a systematic review of the literature on costing systems applicable to small and medium-sized hotel enterprises (SMEs) in order to determine which is the most appropriate according to criteria of efficiency, applicability and alignment with their operational characteristics. The research arose from the scarcity of costing systems that adequately respond to the complexity and technical limitations of these companies, which make it difficult to implement sophisticated models. For this purpose, the PRISMA method was used to structure the search, selection and analysis of academic sources. From the analysis, activity-based costing (ABC) and time-driven activity-based costing (TDABC) were identified as the main methods studied in the sector. The results show that, although both offer advantages over traditional methods, TDABC is better adapted to hotel operational dynamics due to its flexibility and lower implementation complexity. It is concluded that the correct choice of a costing system contributes to improving strategic decision-making, optimizing resources and guaranteeing the financial sustainability of hotel SMEs.