Análisis de costos de producción. Un enfoque a la toma de decisiones. Caso de estudio: empresa textil dedicada a la elaboración de artículos de lencería para el hogar. Período 2020.

Abstract

This research analyzes production costs in an Ecuadorian textile company, dedicated to manufacturing and marketing household linen. This study aims to identify a cost model that adapts to the organization's characteristics and needs, both economic and productive. The study methodology is based on: a) organizational knowledge and information gathering, b) production cost analysis, and c) the establishment of the optimal cost model proposal. As a result, it was identified that the entity does not have a production cost system. Therefore, the operations costing system was proposed, since it is the one that best suits the characteristics and needs of the company under study. This system aims to optimize the internal operations of the entity, allowing for timely decision-making, both strategic and productive.