Costs of production and pricing in craft enterprises. Case Study: DAYANTEX

Abstract:

In the canton of Pelileo, El Tambo sector, have been developed artisan companies, dedicated to the manufacture of garments in cloth indigo known as jeans, where its administration is done in an empirical way, reason why the financial reports for decision making they are not reliable tools for decision making; for this case within the research applies a qualitative-quantitative approach and the field analysis of the twenty-five artisanal micro-enterprises of the sector, was investigated in primary and secondary sources, to understand what has been consummated in previous studies. According to the inquiries made to the aforementioned companies that have the name "artesanal", the central problem is the determination of the costs of production that are administered empirically, being also the scarce registration of the materials and inputs used and the control of the activities carried out within the manufacturing …

Año de publicación:

2017

Keywords:

Fuente:

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