Efectos en la estructura de costos de los emprendimientos en tiempo de pandemia en la industria alimenticia en el Cantón Quito, parroquia Solanda de abril 2020 a abril 2021

Abstract

This article analyzes the effects on the cost structure of food sector enterprises located in Solanda during the COVID-19 pandemic. To meet this objective, the mixed research approach, the documentary and descriptive methods were used, and a cross-sectional study was carried out; since a certain moment in time was observed, this being the period April 2020-April 2021. In addition, primary and secondary sources of information were used, and the bibliographic review and the survey were used as techniques. According to data from CONQUITO there are 40 enterprises in the food sector located in Solanda, but the survey is applied to a sample of 40 of these. As the main results of the research, it was observed that 10% of enterprises do not have a defined cost structure, 40% do not know the difference between cost and expense, 37% do not distinguish a variable cost from a structural cost, 75% of the owners of these businesses do not know about the disbursements they make for the expenses of the venture and only 13% it determines sales prices based on their costs and expenses, while the rest do so in an untechnical way. 60% of the ventures are interested in a cost structure model and given that in the survey 25% of entrepreneurs apply the direct cost system, the proposed model was based on this system, since it is simple to apply, and widely used by restaurants.