Conference Agenda

Efficient cost management is crucial in event companies, where incorrect cost allocation can distort profitability and affect decision-making. This study implemented Activity-Based Costing (ABC) at Escuela de Organización Integral de Eventos Company of FCSH-ESPOL, with the aim of improving the accuracy in cost distribution and providing more reliable financial information.

The costing was carried out with data collected over a period of one year, while the validation and comparative analysis were conducted at six events of different magnitudes. The tool used for modeling and analysis was Microsoft Excel. This tool was used to evaluate the accuracy of the ABC method compared to the traditional costing system. The results showed that the previous method omitted indirect costs and overestimated profitability. In a specific event, the previous system rated it as profitable, while ABC revealed losses. Additionally, it allowed for a more equitable distribution of costs according to the actual consumption of resources.

In conclusion, ABC costing optimized financial management and improved strategic decision-making, highlighting its importance for companies in the sector.

Application of Activity-Based Costing in the Escuela de Organización Integral de Eventos at the FSCH-ESPOL

This paper presents the design, development, and implementation of an extruder machine for converting recycled polyethylene terephthalate (PET) plastic into 3D printing filament. The primary objective of this project is to provide the Universidad Tecnológica de Bolívar (UTB) community with an innovative tool that promotes plastic waste reuse, contributing to environmental impact reduction and fostering the development of sustainable community projects. The extruder machine is designed as a laboratory tool to facilitate the production of recycled PET filament, supporting research and practical applications in additive manufacturing.

This study focuses on how ecotourism can promote nature-based activities while contributing to environmental conservation. The research aims to: (i) identify the dimensions of perceived value in ecotourism and (ii) examine the predictive relationships between these dimensions and ecotourists' satisfaction and loyalty. The study was conducted in the Posets-Maladeta Natural Park in Spain, with a sample of 341 valid questionnaires collected on-site. For data analysis, factor analysis and stepwise multiple regression technique were applied. The results reveal that perceived value can be divided into three dimensions: economic, functional, and social-emotional. Among these, the "functional" dimension emerged as the most relevant predictor of satisfaction and ecotourists' intention to return. These findings provide valuable insights for institutions managing protected areas and tourism service providers, helping them design tourism products that align with tourists' perceived values.

This research examines the relationship between knowledge sources and product and process innovation in Bolivian companies. It is quantitative, cross-sectional and non-experimental, and the data is taken from the Bolivian National Innovation Survey. The theoretical implications of the research are that the results show that in Bolivia, product innovation is related to knowledge that comes from internal sources to the company, the parent company or companies in the business group, clients and commercial laboratories or R&D laboratories, while process innovation is related to knowledge that comes from internal sources to the company, the parent company or companies in the business group, suppliers, which contributes with evidence on companies in developing countries, which is scarce. It also has practical implications since administrators and managers of companies in developing countries can direct their companies to use these sources of knowledge that lead to innovation, and public agencies can design public policies to improve the innovative potential of companies.

The objective of this research is to analyze the impact of social responsibility on the marketing of micro and small enterprises (MSEs) in the municipality of San Juan del Río, Querétaro, Mexico. A quantitative, cross-sectional correlational research method was used, using a Likert scale questionnaire applied to the directors of the Mypes taken from the annual research conducted by the Research Network in Administration and Business (RELAYN), considering 11 items. In stage one, a normality test was performed with the Kolmogorov-Smirnov method, determining that the data did not have normal behavior. In stage two, the reliability of the instrument was determined with a Cronbach's Alpha for the whole scale of 0.812 and a MacDonald's Omega of 0.793 considered to be highly reliable. For stage three, the correlation analysis was carried out, determining a weak to moderate relationship. In stage four, an Ordinal Logistic Regression analysis was carried out, determining that the Social Responsibility (SR) element that impacts Marketing (MK) is community development (SR6).