Impact of sustainable practices on production costs in the bodywork industry
Keywords:
Accounting, financial analysis, audit, ethicsAbstract
Production costs are the expenses incurred by a company to manufacture goods, including materials, labor and indirect costs. This study addresses how the implementation of sustainable practices influences these costs in the car manufacturing industry in Ecuador. The problem lies in high operating costs and low adoption of sustainable strategies. The objective was to analyze the relationship between sustainability and cost reduction. A mixed method was used, with surveys to companies in the sector and documentary review. Among the results, 68.75% of the companies that applied sustainable practices reported cost reductions, especially in materials and energy. A significant correlation was identified between training in sustainability and improvements in productivity. It is concluded that these practices allow optimizing resources and reducing waste, and although their impact varies depending on the business environment, integrating them with technical training can enhance the profitability and competitiveness of the sector.
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