Análisis de la determinación de costos en la fabricación de sombreros de paja toquilla, caso de estudio Asociación de Toquilleras María Auxiliadora

Abstract

A costing system properly implemented in the productive activity of an organization becomes a valuable management and control tool, because it provides relevant information on the elements that interact in the production cycle, in terms of efficiency and performance, therefore, it becomes the basis for decision making that leads to continuous improvement, the achievement of business objectives and the adoption of competitive strategies to ensure their permanence in the market. Therefore, the purpose of this integrative project is to determine the cost elements involved in the process of finishing toquilla straw hats, with the objective of proposing an appropriate costing system for “María Auxiliadora Toquilleras Association”, located in the province of Azuay, Sígsig canton, who are dedicated to the production and marketing of this handmade product and other toquilla straw derivatives in the national and international market for more than thirty years. This research uses a descriptive methodology with a documentary approach in relation to the study of costs and other similar applied to the handicraft sector, in addition, field research is used to collect qualitative and quantitative data around the observation of the activities involved in the finished toquilla straw hat, as a result, a system of standard costs by production orders is proposed.