Estudio y diseño de un sistema de costos estandar a la actividad de los maestros artesanos de la madera y conexos del Azuay, pertenecientes a la Federación de Artesanos del Azuay

Abstract

In this job of degree is performed the study and design of a system of standard costs for the activity performed by members belonging to the Gremio de Maestros Artesanos de la Madera y Conexos del Azuay.

The motivation is contributed with a tool of efficient control of costs that allows the decision making. To start this job, we had to collect personal information of each of the active in the guild during the month of March 2016. It is based on the observations, quests, and investigation of field to form a base of data that works to design of the standard costs for the sectors. The important part of this study is a qualitative analysis of the administrative function, as well as a quantitative analysis of the unit and total costs of main products made by the Guild.