Examinando por Autor "Narváez Martínez, Mishel Paulina"
Mostrando 1 - 1 de 1
Resultados por página
Opciones de ordenación
- ÍtemAcceso AbiertoAnálisis de los costos de producción en prendas de vestir:(Universidad Católica de Cuenca., 2023) Narváez Martínez, Mishel Paulina; Castillo Castillo, Deisy Carolina; 0350152013Production cost systems are procedures that allow companies to know the investment made when obtaining a final product, contributing significantly to the control of operations and strategic decision-making. This study includes determining the Mushuk Pakari Association’s clothing production cost using a qualitative-quantitative approach with descriptive and observational scope. The data collection technique was the interview, which was applied to five members of the Association, two from the production area and three from the board of directors. The results determined that the microenterprise lacks an efficient accounting system to accurately determine the components of cost and pricing; in addition, labor and indirect costs are not considered in determining production costs, making it impossible to obtain the real investment made, and pricing is approximate, causing constant losses. Consequently, the Association does not have a costing system that allows it to establish the value of the items correctly; therefore, considering that the products manufactured are homogeneous and of continuous production, implementing a process cost system is proposed. The cost by processes will facilitate planning and enable the calculation of the value of inventories and the costs of each product, considering that it is the one that is most related to the manufacturing process carried out in the Association. Keywords: costs, human resources, market, materials, organization