Análisis de costo - beneficio de la producción de indumentaria femenina para la toma de decisiones gerenciales de una microempresa textil. caso DoritAbrigo.

Abstract

The textile industry in Ecuador has suffered a decline in the production and marketing of manufactured products, due to tax and labor policies that have impeded its growth, this has motivated the development of this research work to contribute to the improvement of profitability of the DoritAbrigo microenterprise through the application of profitability indicators which allow the owner of the microenterprise to recommend which investment is the most appropriate for her artisanal sector. Using interviews with microentrepreneurs, it was allowed to establish the clothing sectors, these being the artisanal and industrial sectors within the textile industry to differentiate which variables influence production, in addition, the costbenefit analysis is carried out as an investment indicator for two scenarios, being the first the use of dependent labor and the second an outsourced labor, from which it was determined that profitability increases when using outsourced labor by 19% within the artisanal sector. Profitability in a microenterprise can be increased when two or more scenarios are analyzed to improve decision-making. Relation of qualitative and descriptive research to the study has led to the proposal of an improvement plan that links the processes and finances for the inclusion of the clients and staff of the microenterprise in order to activate and preserve it within a competitive market , through presenting better production costs using outsourcing.