Browsing by Author "Bravo Tacuri, Jennifer Paola"

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    Análisis de la determinación de costos de producción en la cooperativa de producción artesanal "Centro de Bordados Cuenca" (CBC)
    (Universidad de Cuenca, 2025-02-06) Bravo Tacuri, Jennifer Paola; Naula Minga, Joseline Dayana; Ayabaca Mogrovejo, Orlando Fabián
    The goal of this integrative project is to determine the production costs of the clothing line Innovarte: Tradition and Fashion of the Cooperative of Artisanal Production “Centro de Bordados Cuenca” (CBC). Currently, the cooperative lacks accurate knowledge of its actual costs, as the cost analysis conducted was preliminary and overlooked several critical factors. This study analyzes various methodologies for determining production costs, examining the features of each system and how entities in sectors similar to artisanal production have implemented them, as well as the outcomes achieved. Based on the findings, the Activity-Based Costing (ABC) system was selected for implementation. The project begins with a general study of the Cooperative of Artisanal Production “Centro de Bordados Cuenca” (CBC) and its new clothing line. This is followed by an exploration of theoretical concepts that support the analysis and selection of the appropriate methodology. The project concludes with the application of the chosen costing system. For the cooperative, understanding the production costs of each garment is essential to improving decision-making and achieving more effective cost management. The results revealed that the cooperative’s indirect manufacturing costs are high relative to the total production cost. Furthermore, the current sales price is considerably lower than the price determined using the ABC costing system.