Academic Journal
A new vision of quality cost management and its influence on the profitability of wineries in the wine sector, year 2022. ; Una nueva visión de la gestión de costos de calidad y su influencia en la rentabilidad de las bodegas del sector vitivinícola, año 2022.
| العنوان: | A new vision of quality cost management and its influence on the profitability of wineries in the wine sector, year 2022. ; Una nueva visión de la gestión de costos de calidad y su influencia en la rentabilidad de las bodegas del sector vitivinícola, año 2022. |
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| المؤلفون: | Arias Llanos, Einer Giovanni, Aparicio Diaz, Daniel Gerardo, Milagros Alessandra, Espinoza Quispe, Farfán Rivera, Valeria Teresa, Gutiérrez Flores, Jenny Milagros |
| المصدر: | Revista de Investigación Valor Agregado; Vol. 10 Núm. 1 (2023): Revista de Investigación Valor Agregado; 52-82 ; 2413-5836 ; 2410-1168 ; 10.17162/riva.v10i1 |
| بيانات النشر: | Universidad Peruana Unión |
| سنة النشر: | 2023 |
| المجموعة: | Revista de Investigación UPeU (Universidad Peruana Unión) |
| مصطلحات موضوعية: | Quality cost estimation, Profitability, Wine industry, Gestión de costos de calidad, Rentabilidad, Sector vitivinícola |
| الوصف: | The objective of this research was to determine the influence of quality cost management on the profitability of wineries in the wine sector during 2022. This proposal arises from the need to provide a new vision and an advance in the development of digital processes for the wine sector. The research had both a descriptive and explanatory scope with a non-experimental research design. The population was delimited by wineries belonging to the district of Surco in view of the fact that this district has the largest number of wineries in the country. Surco represents 44.7% of the total number of wineries in Lima out of a sample of 154 according to Diario Gestión (Ochoa, 2017). Likewise, the criterion for the selection of the sample was by convenience, 4 of them were chosen of which 2 are among the most representative at the level of participation in that district. As the main data collection instrument, the interview technique was used, which consisted of 20 questions oriented to the development of our study variables. Finally, it was concluded that there is a negative influence on the profitability of companies that do not apply quality costs. In addition, it is emphasized that informality is an important factor to be taken into account as it hinders the development of wineries, therefore, the proper management of quality costs would allow to organize and systematize the processes carried out within the wine sector. ; La presente investigación tuvo como objetivo el conocer la influencia de la gestión de los costos de calidad en la rentabilidad de las bodegas del sector vitivinícola durante el 2022. Esta propuesta surge de la necesidad de otorgar una nueva visión y un avance en el desarrollo de procesos digitales para el sector vitivinícola. La investigación tuvo un alcance tanto descriptivo como explicativo con un diseño de investigación no experimental. La población estuvo delimitada por bodegas pertenecientes al distrito de Surco en vista que dicho distrito cuenta con la mayor cantidad de bodegas en todo el ... |
| نوع الوثيقة: | article in journal/newspaper |
| وصف الملف: | application/pdf; text/html |
| اللغة: | Spanish; Castilian |
| Relation: | https://revistas.upeu.edu.pe/index.php/ri_va/article/view/1972/2116; https://revistas.upeu.edu.pe/index.php/ri_va/article/view/1972/2117; https://revistas.upeu.edu.pe/index.php/ri_va/article/view/1972 |
| DOI: | 10.17162/riva.v10i1.1972 |
| الاتاحة: | https://revistas.upeu.edu.pe/index.php/ri_va/article/view/1972 https://doi.org/10.17162/riva.v10i1.1972 |
| Rights: | Derechos de autor 2023 Revista de Investigación Valor Agregado ; https://creativecommons.org/licenses/by/4.0 |
| رقم الانضمام: | edsbas.E9DE39ED |
| قاعدة البيانات: | BASE |
| DOI: | 10.17162/riva.v10i1.1972 |
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