Production costs: Innovations and strategic practices of manufacturing mipymes.

Abstract

Cost as a management tool allows today's organizations to implement important strategies and tactics to strengthen business decision processes and in turn ensure competitiveness and sustainability in global markets. From this perspective, this research focused on evaluating the dynamics of costs and their technological and innovative adoption by organizations in the manufacturing sectorin the city of Ocaña, and also seeks to determine the relationship between the incidence of innovation and the use of new technologies to organize information in the manufacturing cost systems in that sector. In order to fulfill the described, a descriptive methodology with a quantitative approach was used, applying a questionnaire under the Likert scale and analyzing the data statistically through the SPSS software. It is deduced that the production costs in the companies under study are applied in an intitutive way, limiting the implementation of innovative andtechnological tools in their productive system.