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This research proposes the use of Strategic Cost Management tools to improve the profitability of a micro and small enterprise (MYPE) in the metalworking sector in Lima. MYPEs often focus on financial accounting and prepare financial information to comply with external regulations. However, it is crucial to integrate cost management tools to enable more strategic and informed decision-making at the internal level.
For the development of this professional proposal, background information and theoretical foundations related to Strategic Cost Management tools have been considered, and data from the company Metalmecánica S.A.C. for the period from January to September 2024 have been used. The importance of the Cost-Volume-Profit (CVP) analysis model was relevant when reviewing the contribution margin, which allowed the identification of the most profitable product lines. Therefore, the proposal contributes to decision-making in cost optimization. In the value chain assessment of Metalmecánica S.A.C., five solution alternatives were proposed that, if implemented, could reduce costs and expenses by S/313,097 over one year, representing an increase in the operating margin of 18% to 24%. Finally, the implementation of the Balanced Scorecard (BSC) could have a significant impact if the proposed initiatives related to the twelve objectives focused on profitability are implemented.