Manual de procedimientos para determinar costos de producción en la rama artesanal de ebanistería de la Asociación General de Artesanos del Cantón Rocafuerte

Abstract

The topic "Manual of procedures to determine production costs in the artisanal branch of cabinetmaking of the General Association of Craftsmen of the Canton Rocafuerte" was based on the Research Line: Sustainable Growth and Development and carried out through the Investigative modality. The idea of its preparation was due to the fact that this Association does not have a document of this nature and which is a key element for the proper development of an organization. For this reason, and based on the fact that the cabinetmaking branch specifically calculates its production costs empirically, the importance of its start-up arises. With the aforementioned, initially, a preliminary investigation was carried out where prices, demanded products, cost categories, elaboration procedures were identified. This information was useful to make the production cost manual. This manual contains general association information and the definition of raw material, labor, and manufacturing overhead costs. Finally, it was possible to identify that the optimization of resources is part of the profit of a cabinetmaker and the lack of knowledge on these issues gives an opportunity for economic dynamism to be below what is required.