The theoretical framework of any research is constituted by a set of theories, which serve as support and guide in any research activity that is intended to be carried out.
It is the starting point of the researcher and from them the results are interpreted, in this sense, at no time is it intended to have the final solution of the research, but rather to clarify some aspects and give steps to other questions that will guide other researchers interested in the subject.
Similarly, for some researchers, the theoretical framework is the main support of the study. It expands the description of the problem, since it allows integrating theory with research and establishing their interrelationships. It represents a coordinated, coherent system of concepts and purposes to address the problem.
Under the postulates described above, it is pointed out that, for the realization of this research project, a bibliographic review of different authors related to the structure of the problem under study was carried out.
Concerning production costs, indicating the background of the research, theoretical bases, system of variables, ending with the operationalization of this by means of dimensions and indicators.