Propuesta metodológica para la aplicación de costo estándar en las PYMES fabricadoras de joyas de fantasías de Guayaquil.

Abstract

The research starts from the problems presented by the SMEs Manufacturers of Fantasy Jewelry of the city of Guayaquil in the management of their production costs, such as: (a) difficulties in the allocation of indirect costs, (b) lack of a proven method of costs, (c) lack of staff competence in cost management and control, (d) difficulties in generating information for decision-making, among others. Problems that were identified through the integration of observational, cross-sectional and retrospective designs, data that were collected through survey techniques and interviews. In addition, they were processed through descriptive research that allowed the elaboration of inferences. Therefore, the methodological strategy was proposed that contributed to the identification of factors that influence the adoption of good costing practices, such as: (a) culture, (b) people, and (c) methods, among others, which contributed to the diagnosis of the need for change. Accordingly, a five-step methodological proposal was put forward to promote the adoption of the standard costing method, whereas it substantially improves the profitability of businesses by more effectively controlling direct and indirect costs and generating information for decision-making and planning. It was also recommended to accompany the incorporation of the costing system with actions such as: (a) determining a flow chart of the manufacturing process according to the context of the business, (b) training the direct and indirect personnel of the productive process, and (c) socialize the scope of the method across the entity.