Costos de Producción en el Centro de Rehabilitación Social Sierra Centro Sur Turi. Cuenca - Ecuador.
Fecha
2022
Título de la revista
ISSN de la revista
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Editor
Universidad Católica de Cuenca.
Resumen
Como parte de un modelo de gestión penitenciaria, que promueve la rehabilitación social a través de espacios que contribuyen a las actividades educativas, laborales y sociales; enmarcada en la construcción de un plan de vida para los ciudadanos insertos en estas realidades la presente investigación tiene como objetivo determinar el sistema de costos de producción idóneo para los talleres del Centro de Rehabilitación Social Sierra Centro Sur Turi – Cuenca, con el fin de cooperar desde los espacios universitarios con acciones específicas que permitan a las personas privadas de libertad (PPL) competir con el mercado exterior en igualdad de condiciones. La investigación tuvo un enfoque mixto, no experimental, con la aplicación del método deductivo y analítico, apoyados con la técnica de la encuesta. Como resultado se determinó que el más favorable al designar los costos indirectos es mediante la aplicación del sistema de costeo basado en actividades, cuyo porcentaje de utilidad obtenido fue de 39,87% entre los productos de análisis camas y veladores, y 42,83% de utilidad en el método tradicional, a pesar de ser 2,96% más bajo el sistema costeo basado en actividades se fundamenta en que facilita la creación de una base informativa que permita la ejecución de un proceso de gestión de calidad total. Además, se calcula de forma más precisa los costos indirectos de producción, comercialización y administración. Lo que contribuirá para que las PPL logren su inclusión a la sociedad, ofertando sus productos, mejorando su calidad de vida y de sus familias.
This research has been conducted as part of a prison management model, which promotes social rehabilitation through spaces that contribute to educational, social, and labor activities, framed in constructing a life plan for citizens inserted in these realities. It aims to determine the system of production costs suitable for the workshops of the Social Rehabilitation Center Sierra Centro Sur Turi - Cuenca to cooperate, from the spaces of the university, with specific actions that allow persons deprived of liberty (PDL) to compete with the external market on equal terms. The research had a mixed, non-experimental approach, applying the deductive and analytical methods, supported by the survey technique. As a result, it was determined that the most profitable way to designate indirect costs is through applying the activity-based costing system, whose percentage of income obtained was 39.87% among the products of bed and night table table analysis, and 42.83% of the benefit in the traditional method. Despite being 2.96% lower, the activity-based costing system is based on the fact that it facilitates the creation of an information base that allows the execution of a total quality control process. In addition, indirect production, marketing, and administrative costs are calculated more accurately. contributing to the inclusion of PDL in society, offering their products, and improving their families' quality of life and their own.
This research has been conducted as part of a prison management model, which promotes social rehabilitation through spaces that contribute to educational, social, and labor activities, framed in constructing a life plan for citizens inserted in these realities. It aims to determine the system of production costs suitable for the workshops of the Social Rehabilitation Center Sierra Centro Sur Turi - Cuenca to cooperate, from the spaces of the university, with specific actions that allow persons deprived of liberty (PDL) to compete with the external market on equal terms. The research had a mixed, non-experimental approach, applying the deductive and analytical methods, supported by the survey technique. As a result, it was determined that the most profitable way to designate indirect costs is through applying the activity-based costing system, whose percentage of income obtained was 39.87% among the products of bed and night table table analysis, and 42.83% of the benefit in the traditional method. Despite being 2.96% lower, the activity-based costing system is based on the fact that it facilitates the creation of an information base that allows the execution of a total quality control process. In addition, indirect production, marketing, and administrative costs are calculated more accurately. contributing to the inclusion of PDL in society, offering their products, and improving their families' quality of life and their own.
Descripción
Palabras clave
Personas privadas de la libertad, Sistema de costeo, Costos ABC, Carpintería, Costura
Citación
Villacrés, V., & Elcira, R. (2022). Costos de Producción en el Centro de Rehabilitación Social Sierra Centro Sur Turi. Cuenca - Ecuador. https://dspace.ucacue.edu.ec/handle/ucacue/10774
