Cost Accounting as a driver of efficiency in the financial management of textile companies [Contabilidad de Costos como motor de eficiencia en la gestión financiera de empresas textiles]
DOI:
https://doi.org/10.62574/rmpi.v5ieconomica.299Keywords:
accounting, textile industry, manufacturing industryAbstract
The objective is to design good cost practices that will improve the financial management of textile companies located in the city of Cuenca, Ecuador. Methodologically, a quantitative, non-experimental, descriptive research approach was adopted. Long-term cost analysis, with an emphasis on asset depreciation, highlights the companies' intention to engage in sound financial planning. It is significant that companies consider the use of technology as a tool to reduce production costs, which shows a trend towards modernisation in the textile industry. However, the difference in the frequency and amounts of investment in technology may indicate disparity in the level of innovation and in the resources available within the sector.
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