Evaluación del costo de producción mediante el método ABC en pymes manufactureras del sector textil en Guayaquil.

Abstract

This research work is intended to evaluate the cost of production by applying an activity-based costing method, ideal for manufacturing SMEs given the need for these types of companies to properly recognize and allocate costs incurred, especially indirect to the different production lines. Therefore, it was taken as a reference to a company dedicated to the manufacture of garments, the same that presented flaws when determining the actual costs incurred during the preparation process, in such a way that to address the present research the field design of a non-experimental character was accepted as it was an enterprise type investigation of which primary data were obtained, considering the interview and the observation as the most appropriate techniques for the lifting of the information. Therefore, to carry out the evaluation of the cost of production, the unit cost of the two most profitable lines for the company was determined in the way in which they take control of their costs and the process of clothing preparation was observed, taking into account the time and resources invested in the execution of each of the activities of the process. In such a way that when comparing how the company determines the current cost vs. The ABC method could be seen a great variation in the cost of the garments and at the same time it was obtained a cost more attached to the reality since when using the ABC cost is known the causes that originate the incurrence of that cost.