Relationship between the levels of knowledge and management of production costs of the managers of the Colombian gastronomic sector
This research studies the relationship between the levels of knowledge and management of production costs with the socio-demographic variables of managers. Based on a quantitative study, an instrument on the Likert scale was applied to a group of 21 companies belonging to the gastronomic industry, i...
| Main Authors: | , , |
|---|---|
| Format: | Online |
| Language: | spa |
| Published: |
Universidad Pedagógica y Tecnológica de Colombia
2022
|
| Subjects: | |
| Online Access: | https://revistas.uptc.edu.co/index.php/investigacion_duitama/article/view/14204 |
| _version_ | 1801706006383689728 |
|---|---|
| author | Eslava-Zapata, Rolando Chacón-Guerrero, Edixón Parra-González, Beatriz |
| author_facet | Eslava-Zapata, Rolando Chacón-Guerrero, Edixón Parra-González, Beatriz |
| author_sort | Eslava-Zapata, Rolando |
| collection | OJS |
| description | This research studies the relationship between the levels of knowledge and management of production costs with the socio-demographic variables of managers. Based on a quantitative study, an instrument on the Likert scale was applied to a group of 21 companies belonging to the gastronomic industry, in San José de Cúcuta, Colombia. The hypotheses were contrasted through an analysis of variance and a Pearson correlation analysis. The results show that there is a relationship between knowledge of direct materials and years of age of managers. Similarly, there is a correlation between knowledge and management of production costs by managers. This implies that, to the extent that managers deepen their experience on production costs, they will be able to accurately identify the cost elements of the different products, efficiently allocating economic resources. |
| format | Online |
| id | oai:oai.revistas.uptc.edu.co:article-14204 |
| institution | Revista de Investigación, Desarrollo e Innovación (RIDI) |
| language | spa |
| publishDate | 2022 |
| publisher | Universidad Pedagógica y Tecnológica de Colombia |
| record_format | ojs |
| spelling | oai:oai.revistas.uptc.edu.co:article-142042023-01-30T23:46:30Z Relationship between the levels of knowledge and management of production costs of the managers of the Colombian gastronomic sector Relación entre los niveles de conocimiento y gestión de los costos de producción de los gerentes del sector gastronómico colombiano Eslava-Zapata, Rolando Chacón-Guerrero, Edixón Parra-González, Beatriz production cost management knowledge of production costs manager gastronomic industry gestión de los costos de producción conocimientos de los costos de producción gerente industria gastronómica This research studies the relationship between the levels of knowledge and management of production costs with the socio-demographic variables of managers. Based on a quantitative study, an instrument on the Likert scale was applied to a group of 21 companies belonging to the gastronomic industry, in San José de Cúcuta, Colombia. The hypotheses were contrasted through an analysis of variance and a Pearson correlation analysis. The results show that there is a relationship between knowledge of direct materials and years of age of managers. Similarly, there is a correlation between knowledge and management of production costs by managers. This implies that, to the extent that managers deepen their experience on production costs, they will be able to accurately identify the cost elements of the different products, efficiently allocating economic resources. Esta investigación estudia la relación entre los niveles de conocimiento y gestión de los costos de producción con las variables socio-demográficas de los gerentes. A partir de un estudio cuantitativo, se aplicó un instrumento en la escala de Likert a un grupo de 21 empresas de la industria gastronómica, en San José de Cúcuta, Colombia. Las hipótesis se contrastaron a través de un análisis de varianza y de un análisis de correlación de Pearson. Los resultados indican que existe una relación entre los Conocimientos de los Materiales Directos con los Años de Antigüedad de los gerentes. Igualmente, existe correlación entre los conocimientos y la gestión de los costos de producción por parte de los gerentes. Esto implica que, en la medida que los gerentes profundizan su experiencia sobre los costos de producción, podrán identificar con precisión los elementos del costo de los diferentes productos, asignando de forma eficiente los recursos económicos. Universidad Pedagógica y Tecnológica de Colombia 2022-02-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf text/xml https://revistas.uptc.edu.co/index.php/investigacion_duitama/article/view/14204 10.19053/20278306.v12.n1.2022.14204 Revista de Investigación, Desarrollo e Innovación; Vol. 12 No. 1 (2022): Enero-Junio; 35-44 Revista de Investigación, Desarrollo e Innovación; Vol. 12 Núm. 1 (2022): Enero-Junio; 35-44 2389-9417 2027-8306 spa https://revistas.uptc.edu.co/index.php/investigacion_duitama/article/view/14204/11638 https://revistas.uptc.edu.co/index.php/investigacion_duitama/article/view/14204/12556 Derechos de autor 2022 Revista de Investigación, Desarrollo e Innovación |
| spellingShingle | production cost management knowledge of production costs manager gastronomic industry gestión de los costos de producción conocimientos de los costos de producción gerente industria gastronómica Eslava-Zapata, Rolando Chacón-Guerrero, Edixón Parra-González, Beatriz Relationship between the levels of knowledge and management of production costs of the managers of the Colombian gastronomic sector |
| title | Relationship between the levels of knowledge and management of production costs of the managers of the Colombian gastronomic sector |
| title_alt | Relación entre los niveles de conocimiento y gestión de los costos de producción de los gerentes del sector gastronómico colombiano |
| title_full | Relationship between the levels of knowledge and management of production costs of the managers of the Colombian gastronomic sector |
| title_fullStr | Relationship between the levels of knowledge and management of production costs of the managers of the Colombian gastronomic sector |
| title_full_unstemmed | Relationship between the levels of knowledge and management of production costs of the managers of the Colombian gastronomic sector |
| title_short | Relationship between the levels of knowledge and management of production costs of the managers of the Colombian gastronomic sector |
| title_sort | relationship between the levels of knowledge and management of production costs of the managers of the colombian gastronomic sector |
| topic | production cost management knowledge of production costs manager gastronomic industry gestión de los costos de producción conocimientos de los costos de producción gerente industria gastronómica |
| topic_facet | production cost management knowledge of production costs manager gastronomic industry gestión de los costos de producción conocimientos de los costos de producción gerente industria gastronómica |
| url | https://revistas.uptc.edu.co/index.php/investigacion_duitama/article/view/14204 |
| work_keys_str_mv | AT eslavazapatarolando relationshipbetweenthelevelsofknowledgeandmanagementofproductioncostsofthemanagersofthecolombiangastronomicsector AT chaconguerreroedixon relationshipbetweenthelevelsofknowledgeandmanagementofproductioncostsofthemanagersofthecolombiangastronomicsector AT parragonzalezbeatriz relationshipbetweenthelevelsofknowledgeandmanagementofproductioncostsofthemanagersofthecolombiangastronomicsector AT eslavazapatarolando relacionentrelosnivelesdeconocimientoygestiondeloscostosdeproducciondelosgerentesdelsectorgastronomicocolombiano AT chaconguerreroedixon relacionentrelosnivelesdeconocimientoygestiondeloscostosdeproducciondelosgerentesdelsectorgastronomicocolombiano AT parragonzalezbeatriz relacionentrelosnivelesdeconocimientoygestiondeloscostosdeproducciondelosgerentesdelsectorgastronomicocolombiano |
