Análisis de la aplicación del método de costeo variable y de costeo absorbente en empresas del sector Industrial de alimentos y bebidas en la ciudad de Cuenca durante el periodo 2021-2022

Abstract

This research analyzes the application of the variable costing and absorption costing method in 12 companies that make up the food and beverage industrial sector of Cuenca during the period 2021-2022. The methodology used is quantitative with a correlational descriptive scope, using synthetic analytical methods to examine the items, costs and returns of companies in the sector. To do this, the financial statements of the selected companies were analyzed, comparing the results obtained with the two costing methods. The study reveals divergences regarding the incorporation of costs, inventory valuation and calculation of cost of sales. The results of the research indicate that the absorption costing method presents a high final inventory value thanks to the consideration of fixed costs, while the variable costing method shows an inventory that only considers variable costs, therefore lower, which presents a decreased operating profit with respect to the absorbent method. Furthermore, a core finding lies in the importance of applying the model that best adapts to the business line, strategic priorities and specific needs for financial information in each company. Although the study is limited to the regional food industry; Their learnings about the strengths and weaknesses of variable models versus absorption have transversal applicability. It also opens interesting lines of research on the link between costing systems and integral performance.