A new vision of quality cost management and its influence on the profitability of wineries in the wine sector, year 2022.
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 researc...
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| Publicado en: | Revista de Investigación Valor Agregado |
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| Autores principales: | , , , , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
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Universidad Peruana Unión
2023
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| _version_ | 1881695125004877824 |
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| author | Arias Llanos, Einer Giovanni Aparicio Diaz, Daniel Gerardo Milagros Alessandra, Espinoza Quispe Farfán Rivera, Valeria Teresa Gutiérrez Flores, Jenny Milagros |
| author_browse | Aparicio Diaz, Daniel Gerardo Arias Llanos, Einer Giovanni Farfán Rivera, Valeria Teresa Gutiérrez Flores, Jenny Milagros Milagros Alessandra, Espinoza Quispe |
| author_facet | Arias Llanos, Einer Giovanni Aparicio Diaz, Daniel Gerardo Milagros Alessandra, Espinoza Quispe Farfán Rivera, Valeria Teresa Gutiérrez Flores, Jenny Milagros |
| author_sort | Arias Llanos, Einer Giovanni |
| collection | Revistas |
| container_title | Revista de Investigación Valor Agregado |
| description | 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. |
| format | Online |
| id | oai:riva.upeu.edu.pe:article/1972 |
| institution | UPeU |
| issn | 2413-5836 2410-1168 |
| language | Spanish |
| publishDate | 2023 |
| publishDateRange | 2023 |
| publishDateSort | 2023 |
| publisher | Universidad Peruana Unión |
| publisherStr | Universidad Peruana Unión |
| record_format | ojs |
| revista_str_mv | Revista de Investigación Valor Agregado |
| spelling | oai:riva.upeu.edu.pe:article/19722024-02-12T20:39:50Z 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. Arias Llanos, Einer Giovanni Aparicio Diaz, Daniel Gerardo Milagros Alessandra, Espinoza Quispe Farfán Rivera, Valeria Teresa Gutiérrez Flores, Jenny Milagros Gestión de costos de calidad Rentabilidad Sector vitivinícola Quality cost estimation Profitability Wine industry 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 país. Surco Representa el 44.7% del total de bodegas en Lima de una muestra de 154 según el Diario Gestión (Ochoa, 2017). Asimismo, el criterio para la selección de la muestra fue por conveniencia, se escogió 4 de ellas de las cuales 2 están entre las más representativas a nivel de participación en dicho distrito. Como principal instrumento de recolección de datos se empleó la técnica de las entrevistas, la cual estuvo conformada por 20 preguntas orientadas al desarrollo de nuestras variables de estudio. Finalmente, se concluyó que sí existe una influencia negativa en la rentabilidad de las empresas que no aplican costos de calidad. En adición, se hace hincapié en que la informalidad es un factor importante a tener en cuenta ya que impide el desarrollo de las bodegas, por lo tanto, la adecuada gestión de costos de calidad permitiría ordenar y sistematizar los procesos que se realizan dentro del sector vitivinícola. Universidad Peruana Unión 2023-12-11 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf text/html https://riva.upeu.edu.pe/index.php/ri_va/article/view/1972 10.17162/riva.v10i1.1972 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 spa https://riva.upeu.edu.pe/index.php/ri_va/article/view/1972/2116 https://riva.upeu.edu.pe/index.php/ri_va/article/view/1972/2117 Derechos de autor 2023 Revista de Investigación Valor Agregado |
| spellingShingle | Gestión de costos de calidad Rentabilidad Sector vitivinícola Quality cost estimation Profitability Wine industry Arias Llanos, Einer Giovanni Aparicio Diaz, Daniel Gerardo Milagros Alessandra, Espinoza Quispe Farfán Rivera, Valeria Teresa Gutiérrez Flores, Jenny Milagros A new vision of quality cost management and its influence on the profitability of wineries in the wine sector, year 2022. |
| title | A new vision of quality cost management and its influence on the profitability of wineries in the wine sector, year 2022. |
| title_alt | Una nueva visión de la gestión de costos de calidad y su influencia en la rentabilidad de las bodegas del sector vitivinícola, año 2022. |
| title_full | A new vision of quality cost management and its influence on the profitability of wineries in the wine sector, year 2022. |
| title_fullStr | A new vision of quality cost management and its influence on the profitability of wineries in the wine sector, year 2022. |
| title_full_unstemmed | A new vision of quality cost management and its influence on the profitability of wineries in the wine sector, year 2022. |
| title_short | A new vision of quality cost management and its influence on the profitability of wineries in the wine sector, year 2022. |
| title_sort | new vision of quality cost management and its influence on the profitability of wineries in the wine sector year 2022 |
| topic | Gestión de costos de calidad Rentabilidad Sector vitivinícola Quality cost estimation Profitability Wine industry |
| topic_facet | Gestión de costos de calidad Rentabilidad Sector vitivinícola Quality cost estimation Profitability Wine industry |
| url | https://riva.upeu.edu.pe/index.php/ri_va/article/view/1972 |
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