Cost optimization and pricing in footwear factories in the Ambato canton: strategic and competitive analysis
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Abstract
The following research article analyzes the cost and price optimization of the Eliansini and Ianchic footwear factories located in the canton of Ambato, Ecuador. An exploratory design was used based on a mixed methodological approach consisting of interviews, direct observation, and statistical analysis of the dimensions of cost management, production, quality, and marketing. It expresses a perfect positive relationship (r=0.93) between cost optimization and prices. The research found that quality management, marketing, and innovation are the areas of strength of this company, with scores of 5.00 each, while management obtained an average score of 3.00, indicating an area in which improvements are needed. The SWOT analysis and customer satisfaction surveys indicated 80% satisfaction, high quality regarding the product, and good customer experience.
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Mariela Anabel Aldas-Velastegui , Universidad Técnica de Cotopaxi - Ecuador
https://orcid.org/0009-0004-8614-3498
Accounting and auditing student at the Technical University of Cotopaxi Extension la Mana, studying the last cycle of the degree. I have participated in learning conferences organized by the university, related to the area of accounting and auditing, which has allowed us to establish barriers and have more knowledge about the area. He is currently in the process of publishing his first scientific article, demonstrating responsibility and empathy in his research, aspiring to contribute a grain of sand with this research to more students and researchers.
Johanna Alexandra Patango-Ayala , Universidad Técnica de Cotopaxi - Ecuador
https://orcid.org/0009-0009-4389-292X
Final semester student studying Accounting and Auditing at the Technical University of Cotopaxi, La Maná extension. He has actively participated in learning conferences related to his area, organized by the university, which has allowed him to strengthen his professional knowledge and skills. Currently, he is in the process of publishing his first scientific article, demonstrating his commitment to research and academic development. He aspires to contribute significantly to the accounting and auditing field, standing out for his dedication and enthusiasm towards his professional training.
Pedro Enrique Díaz-Córdova , Universidad Técnica de Cotopaxi - Ecuador
https://orcid.org/0000-0003-3416-5033
He holds a degree in Banking and Finance from the Polytechnic School of Chimborazo (ESPOCH) in Ecuador; a Master's degree in Accounting and Auditing from the Universidad Tecnológica Equinoccial (UTE) and a Diploma in Pedagogical Strategies for Innovative Teaching from the Universidad Central de Venezuela (UCV) in Venezuela. For 15 years he has worked as a higher education teacher at the Polytechnic School of Chimborazo, the San Gabriel Technological Institute and the Technical University of Cotopaxi, where he currently works. He has published several articles in indexed journals and has participated as a speaker at scientific conferences. In his professional field, he has more than 15 years of experience as an accountant in commercial, industrial and service companies.
Brenda Elizabeth Oña-Sinchiguano , Universidad Técnica de Cotopaxi - Ecuador
https://orcid.org/0000-0002-3939-1059
Master in Accounting Management and Corporate Finance, Universidad Central del Ecuador Accounting and Auditing Engineer CPA Universidad Central de Ecuador: Associate Professor 1 of the Bachelor's Degree in Accounting and Auditing at the Technical University of Cotopaxi, PhD Candidate in Accounting Sciences at the University of Los Andes.
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