Determinación de la eficiencia productiva y punto de equilibrio en el sector textil, de la ciudad de Cuenca para el período 2016. Caso práctico: Multijeans

Abstract

This work is focused in determining the production efficiency and the break-even point in the cost-volume-utility module for the Multijeans factory, which is one of the companies with more than 35 years of experience in the textile market as well as in the making of pants and garments for jeans. The development of this topic is important due to the flaws found in the Multijeans factory while its resources are verified for efficiency in production, to avoid loss of merchandise due to market innovation. This research includes the analysis of the economic resources, materials and people who are directly or indirectly involved in the production. Thus, the end goal of this work is to help the Multijeans factory manage its economic resources, productive processes, and costs adequately, furthermore, this paper will also elaborate a budgetary projection due to the need of the factory to know that its planned objectives are being accomplished. This work has been completed with the information provided by the Multijeans factory from the period of 2014 – 2015 and with other resources such as: interviews, direct observations, with the objective of providing reliable recommendations and conclusions that would be applicable to the case study as well as the textile sector.