Costos de producción en figuras de tagua y su incidencia en el precio de venta del taller Tagua-Mel.

Abstract

The present research project aims to structure a cost system by production orders as a tool to establish sales costs and their impact on the sales price, aimed at the Tagua-Mel tagua workshop, located in the Bajo de la Palma community, Montecristi canton. The research addresses the dilemma of how costs are assigned in the production of tagua figures and their impact on the final price, questioning whether current prices allow fair remuneration. Through an applied approach and techniques such as interviews and direct observation, deficiencies in cost management, internal control and inventories were identified. The results showed an empirical calculation of sales prices and a lack of detailed records. As a solution, a cost system was designed that includes tools such as cost sheets, Kardex under the FIFO method, payment roles and guides for production processes. It will allow establishing sales prices in accordance with the market.