Análisis e implementación de un sistema de costos para los artesanos dedicados a la elaboración de ladrillos en la parroquia Balzay en el cantón Cuenca con aplicación en el Taller Hnos. Condo

Abstract

This work presents an analysis and implementation of a design process costs for artisans dedicated to making bricks Balzay parish of the canton Cuenca, which will be implemented in one of the workshops in the sector belonging to the brothers Condo. At present this sector does not have an adequate system of costs by type of production carried out, because many of the artisans determine the cost of producing mental way through simple calculations issuing erroneous results causing unit costs and prices unrealistic sale. Hence the importance of implementing a design costs by processes which will enable proper management in the production and sale of bricks, it is designed according to the characteristics of the craft by which lets you shoot making and improve the calculation of production costs and thus they can be more competitive in the market, as a first step we proceeded to the collection of information to various craft workshops. Where I examined issues related to: time, units of output per period, suppliers of materials and supplies, distribution channels etc. This information was gathered through surveys, interviews and visits to different workshops to identify gaps and weaknesses accounting. Once the search for information this was processed and analyzed on this basis for developing the proper design.