Análisis de los sistemas de costos y su incidencia en la competitividad de las empresas florícolas exportadoras del cantón Cayambe en el período 2024

Abstract

Cayambe is one of the main roses exporting regions in Ecuador. However, companies engaged in this activity, despite having a strong presence in the market due to the quality of their products, face difficulties in managing production costs, especially small and mediumsized enterprises. This academic article aims to analyze the cost systems used by exporting companies in Cayambe in order to identify the main deficiencies in their application and to evaluate the suitability of cost systems that align with the operational and financial needs of these companies. To this end, theoretical and empirical information related to cost systems is collected, complemented by surveys and interviews conducted with companies in the sector. The research adopts a descriptive approach with a mixed methodological design that integrates both quantitative and qualitative methods. Quantitative data are obtained through structured surveys, while qualitative information is gathered through interviews, allowing for a comprehensive understanding of the problem under analysis. Conducting this analysis is important, as the floricultural sector is one of the most significant economic activities in the country. Furthermore, identifying areas for improvement and determining which cost systems offer greater advantages will contribute to strengthening the sector’s growth and enhancing the international recognition of Ecuadorian roses and other national products