Los costos de producción en las asociaciones del programa Hilando el Desarrollo de la Economía Social y Solidaria

Abstract

The following administrative work was done in order to study the costs of production of the program’s associations spinning the development. To elaborate this, different methods such library and field research have been used. Textile mills under the "Spinning Development" prepared school kits for public schools; these contracts are executed in the months from May to July in the mountain region. In the province of Tungurahua there are 136 players in the program, some of these actors independently and others and are associated consolidating 17 associations within the province. The correct determination of production costs is an extremely important aspect because through this foundation for sound decision-making will be formed. As regards the reduction of production costs, these have been reduced in participating in the program Spinning Development associations, because the list of suppliers socialized by the IEPS is the most appropriate; however delays in delivery of materials hinder the production process. It is recommended to design a system cost by orders of adequate production associations and workshops, using documents that support the internal control of the company; a cost system is of utmost importance especially for the operational management of a manufacturing company, chiefly from the practical point of view, because the lack of knowledge could create a hazard in the company.