La determinación de costos y la fijación de los precios en la fábrica Andrew´s

Abstract

The Andrew's Factory located in the San Pedro de Pelileo Canton - Caserío Ladrillo has a great trajectory in the field of clothing and its main activity is the production and marketing of jeans jean's intended for a wide target audience such as men, Women and children. The commercialization of the garments are generally distributed on the coast and the Ecuadorian sierra. The Andrew's factory manages a wide range of models and an excellent quality in its products, therefore it is considered one of the most important in the canton. However, a thorough analysis has shown that the problem that afflicts the factory is the inadequate calculation of the unit cost of production for the inappropriate determination of costs that consequently generates a deficiency in the fixing of sales prices because Is based on erroneous cost determination. The present case analysis proposes to solve the problem presented by the factory, through the design of a system of costs by production orders that helps to correctly determine the total cost and unit cost of production, in addition to contributing significantly to the Appropriate pricing; In this way you will be able to know their costs and actual sales prices and that the owner-manager can make correct decisions for the business and economic growth of the Andrew's factory.