El sistema de costos y la fijación de precios en las empresas que conforman la “Asociación de Productores de Calzado y Afines CALZAFINCE” en el cantón Cevallos

Abstract

The CALZAFINCE association is a group of artisans dedicated to producing and selling footwear with the best materials on the market, predominating leather as raw material, whose mission is to offer quality products for men and women, made up of 15 partners who have joined with In order to improve and increase their sales but currently their costs of production are established empirically so that does not allow to set real prices in their products. The main objective of the present investigation is to analyze the system of Costs and pricing in the "ASSOCIATION OF FOOTWEAR PRODUCERS AND RELATED MATCHES" in the canton Cevallos, it was noticeable that most of the companies do not have A system of costs that allows them to know their real cost of production and this leads them to not be able to make a correct fixing of their prices. The application of an adequate system of costs will allow each company to reach the goal set as it will be possible to know what are the necessary and unnecessary expenses within the production, thus to establish a correct price that can circulate in the market, fulfilling and satisfying The needs of customers. The main contribution of this research work is to propose a process cost system according to its activities and to promote the economic growth of each company, assigning and fixing prices considered to its products is very important to be taken into account in each company That not having an adequate cost system will not be able to reach what is proposed each year.