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 |
| Publicado: |
Universidad Peruana Unión
2023
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| Materias: | |
| Acceso en línea: | Ver en el sistema de origen |
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| Sumario: | 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. |
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| ISSN: | 2413-5836 2410-1168 |