Revista Multidisciplinaria Perspectivas Investigativas
Multidisciplinary Journal Investigative Perspectives
Vol. 4(2), 2-11, 2024
https://doi.org/10.62574/rmpi.v4i2.131
2
Garment production in the Mushuk Pakari artisan association
Producción en prendas de vestir en la asociación de artesanos Mushuk
Pakari
Mishel Paulina Narváez-Martínez
mishelnarvaezm@gmail.com
Universidad Católica de Cuenca, Extensión Cañar, Cañar, Ecuador
https://orcid.org/0009-0007-8669-462X
Deisy Carolina Castillo-Castillo
dccastilloc@ucacue.edu.ec
Universidad Católica de Cuenca, Extensión Cañar, Cañar, Ecuador
https://orcid.org/0000-0002-9274-1724
ABSTRACT
The objective of the research is to analyse the cost of production of garments in the Mushuk
Pakari artisan association, located in the city of Cañar in Ecuador. The study population
consisted of three members and two people from the production sector, for a total of five people.
The Association does not have a costing system that allows it to correctly establish the value of
the garments, so considering that the products made are homogeneous and of continuous
production, the implementation of a process costing system is proposed. Process costing will
facilitate planning, allow the calculation of the value of inventories and the costs of each
product, considering that it is the one most closely related to the manufacturing process carried
out in the Association.
Descriptors: financial administration; financial audit; business management. (Source: UNESCO
Thesaurus).
RESUMEN
La investigación tiene por objetivo analizar el costo de producción en prendas de vestir en la
asociación de artesanos Mushuk Pakari, ubicado en la ciudad del Cañar en Ecuador. Se
trabajó con una investigación de corte descriptivo – observacional, la población de estudio
estuvo conformada por tres socios y dos personas del sector productivo, para un total de cinco
personas. La Asociación no cuenta con un sistema de costos que permita establecer
correctamente el valor de las prendas, por lo que considerando que los productos realizados
son homogéneos y de producción continua se propone la implementación de un sistema de
costos por procesos. El costeo por procesos facilitará la planificación, permitirá calcular el valor
de los inventarios y de los costos de cada producto, considerando que es el que más se
relaciona con el proceso de fabricación que se realiza en la Asociación.
Descriptores: administración financiera; auditoría financiera; administración de empresas.
(Fuente: Tesauro UNESCO).
Received: 22/01/2024. Revised: 24/01/2024. Approved: 08/02/2023. Published: 01/04/2024.
Research articles section
Revista Multidisciplinaria Perspectivas Investigativas
Multidisciplinary Journal Investigative Perspectives
Vol. 4(1), 2-11, 2024
Producción en prendas de vestir en la asociación de artesanos Mushuk Pakari
Garment production in the Mushuk Pakari artisan association
Mishel Paulina Narváez-Martínez
Deisy Carolina Castillo-Castillo
3
INTRODUCTION
Economic theory along the value chain states that analysing manufacturing costs is a crucial
factor to take into account in a successful project as it allows setting selling prices that translate
into profits (Travieso-Martín, 2022; Itzhak-Gilboa et al. 2022). An unquestionable procedure that
accurately reflects the costs and expenses incurred by the company or business to obtain a
product. From a management perspective, this is important for an organisation because it
allows a close knowledge of the costs associated with activities, processes and manufactured
goods, giving rise to cost accounting (Campo et al. 2020).
In fact, cost analysis takes into account primary elements of manufacturing in production, such
as the direct and indirect costs involved in the process of obtaining a good. This analysis is vital
because it allows to determine the selling price of the product based on the investment made,
thus improving the marketing of this, making it more competitive in the market, as well as
providing a better distribution of available resources to increase the profitability of the company
by reducing unnecessary costs and prioritising the manufacture of products in greater demand.
Therefore, cost accounting and the generation of financial and accounting reports is essential to
achieve the objectives of return on investment and profitability and timely decision-making
(Meleán-Romero & Torres, 2021; Vărzaru, 2022; Low & Macaulay, 2022; Glomazic, 2020).
In order to find out whether the economic activity of the Mushuk Pakari Artisans Association of
the city of Cañar del Ecuador, generates the desired profitability and what method or methods it
uses for the management and control of production costs with respect to the garments it
produces, a cost analysis was conducted on the activity of the association, the definition of
costs is crucial for the planning of the production process and the control of the association to
establish sales prices in a technically sound manner and supported by accounting. Having a
defined cost structure and its proper management are also crucial for the effective management
of the association because no decisions are made that do not directly affect the cost of
production.
Therefore, in observations and informal interviews generated in the Association of Artisans
Mushuk Pakari, it was discovered that the artisans manage the accounting using a traditional
system of costs by order of production, most of the sales come from the production of uniforms,
native garments, including skirts, huallcarinas, blouses, sashes and shirts, whose target market
is mainly the indigenous ethnic groups, It is evident that the cost of labour is not taken into
account, so it is determined that the setting of the selling price is incorrect, since at the moment
of determining the final price for distribution it does not reflect the human resources used in the
making of these garments, which reduces the level of profit in the final product, resulting in a low
economic benefit.
Based on the above problems, it is essential to implement accounting methods that allow an
analysis of the cost of production in the manufacture of garments, providing a system of costs
that are accurately adjusted to production in order to reduce production times and costs,
improving the competitiveness and profits of the Mushuk Pakari Association.
Based on the above, the research aims to analyse the cost of production in garments in the
association of artisans Mushuk Pakari, located in the city of Cañar in Ecuador.
METHOD
In this study we worked with a descriptive-observational research, to analyse the relevant
characteristics, in this case, related to the costs associated with the production processes,
inventory and resources managed by the Association of Artisans Mushuk Pakari in the
manufacture of clothing and school uniforms. The information allowed the conclusions and
suggestions of the study to be drawn, analysing how the price of the final product is established
and its relationship with the investment made.
The study population consisted of the directors and members of the Mushuk Pakari Artisans'
Association, who were distributed as follows: three members and two people from the
production sector were interviewed, for a total of five people.
Revista Multidisciplinaria Perspectivas Investigativas
Multidisciplinary Journal Investigative Perspectives
Vol. 4(1), 2-11, 2024
Producción en prendas de vestir en la asociación de artesanos Mushuk Pakari
Garment production in the Mushuk Pakari artisan association
Mishel Paulina Narváez-Martínez
Deisy Carolina Castillo-Castillo
4
The structured interview approach was used as a data collection tool to obtain succinct and
genuine information on inputs, direct and indirect costs and quantities generated, and the
content analysis technique was applied to scrutinise the information collected in the interviews.
RESULTS
The main objective to be pursued when implementing a costing system in an economic
environment is to establish the costs incurred in the production of products or goods for sale,
the provision of services to third parties or the development of internal and own activities in a
moderate economic environment, so that these costs serve as a management tool for those
responsible for the economic improvement of the organisation and timely decision making. The
costing system can be implemented in two ways: manually or through a systematised
procedure, according to the basic information requirements for the various areas of the entity,
and whose activities can be centralised in a single unit or be an active part of each of the areas
(Casanova-Villalba et al. 2021).
Thus, after determining the purpose of a costing system, this section describes the results
obtained from the interviews conducted with the members of the Mushuk Pakari Artisans
Association, where information was obtained on the production processes and costs incurred in
the production of indigenous garments (cañari) and school uniforms for bilingual schools, and
thus determine whether the Association considers all cost elements for an accurate setting of
sales prices.
With regard to the type of clothing produced by the organisation, it was determined that the
manufacture of school uniforms is its main source of income, with the largest amount of sales
according to the orders placed, representing a volume of approximately 480 uniforms
manufactured especially on school start dates, which would be once a year, of which 240 are
sports uniforms and 240 are formal uniforms. In the case of the other garments such as skirts,
blouses, shirts and huallcarinas, the commercial bureau is equitable, taking into account that an
average of 324 garments are produced monthly, of which the least demanded are the sashes,
given that they barely constitute 20% of the net volume of production of the association.
Table 1 gives an overview of the estimated costs of the different garments, where the
investment required for their production can be seen in more detail. The information has been
collected from interviews with managers and production staff. Taking into account that school
uniforms consist of sports uniforms and daily or formal uniforms for men and women.
Table 1. Identification of school uniforms.
TERNO DEPORTIVO
HOMBRE
TERNO
DEPORTIVO
MUJER
UNIFORME
FORMAL
HOMBRE
UNIFORME
FORMAL MUJER
Pantalón
Camiseta
Chaqueta
Pantalón
Camiseta
Chaqueta
Pantalón
Camisa
Chompa
Falda
Blusa
Chompa
Source: Survey applied to the population
With regard to the inputs necessary for the production of the different types of clothing, it was
found that the main raw materials in their inventories are used for the purchase of raw materials
for the production of sports and formal uniforms.
Revista Multidisciplinaria Perspectivas Investigativas
Multidisciplinary Journal Investigative Perspectives
Vol. 4(1), 2-11, 2024
Producción en prendas de vestir en la asociación de artesanos Mushuk Pakari
Garment production in the Mushuk Pakari artisan association
Mishel Paulina Narváez-Martínez
Deisy Carolina Castillo-Castillo
5
Table 2. Analysis of production costs and volume of production of sports uniforms.
Costos Directos
Materia prima
Unidades de
Medida
Precio Unitario
Valor total
Tela de camiseta
Metros
$5,00
$3600,00
Tela deportiva
Metros
$6,00
$10080,00
Hilo
Cono
$0,50
$5,00
Cierres
Unidades
$0,50
$20,00
Botones
Unidades
$0,20
$4,00
Hilo de bordado
Cono
$1,00
$10,00
Elástico
Metros
$1,00
$20,00
Total de costo de materia prima
$13 739,00
Mano de obra
2
$150,00
$300,00
Total mano de obra
$ 300,00
Total de costos directos
$14 039,00
Costos Indirectos
Recursos
Precio total
Energía Eléctrica
$ 14,89
Mantenimiento de
máquinas
$ 7,09
Depreciación de
maquinaria
$44,33
Total costos indirectos
$66,31
Total de costo de
producción
$14 105,31
Cantidad producida
240
Costo de producción
unitario
$ 58,77
Precio de venta
$ 80,00
Utilidad
$21,23
Source: Interview with the population
Table 2 shows the determination of uniform costs, in which information is collected on raw
materials, labour and indirect expenses, which allow estimating the cost of production.
According to the data obtained, the raw material for the production of sports uniforms is the
most expensive, having a value of $13 739 with a production of 240 garments in the year, a
labour cost of $300 and an estimated total indirect cost of $66.31 per month, which together
with the direct costs determine a total value of $14 105.31, resulting in a production cost for
each unit of $58.77 and is sold at a price of $80, which represents a profit of $21.23 per unit
produced. It should be clarified that a value had to be set for labour, given that the Association
does not take this item into account when obtaining the cost and setting sales prices, so for this
item the basic salary was taken into account and distributed for each garment taking into
account the quantity produced, the time and the difficulty in making the product, consequently
the costs determined by the production department are not real and therefore the profit
generated tends to vary.
Revista Multidisciplinaria Perspectivas Investigativas
Multidisciplinary Journal Investigative Perspectives
Vol. 4(1), 2-11, 2024
Producción en prendas de vestir en la asociación de artesanos Mushuk Pakari
Garment production in the Mushuk Pakari artisan association
Mishel Paulina Narváez-Martínez
Deisy Carolina Castillo-Castillo
6
Table 3. Analysis of production costs and production volume for formal uniforms.
Source: Interview with the population
Table 3 shows the values obtained for direct and indirect costs for the production of 240 formal
uniforms. As in the previous table, a value had to be set for labour because the Association
does not take this into account when determining costs and setting prices. The raw material cost
is $12,169, the estimated labour cost is $300 and the estimated total indirect cost is $66.31,
giving a total production cost of $12,235.31 and a unit production cost of $50.98, with a selling
price of $65, which is already set by the association, representing a profit of $14.02 per unit
produced and sold.
Costos Directos
Materia prima
Unidades de
Medida
Cantidad
Precio Unitario
Tela de camisa
Metros
720
$5,00
Tela de lana
Metros
480
$6,00
Tela casimir
Metros
720
$7,00
Hilo
Cono
10
$0,5
Cierres
Unidades
40
$0,5
Botones
Unidades
20
$0,2
Hilo de bordado
Cono
10
$1,00
Hilo de coser
Cono
10
$1,00
Costo de materia prima
Mano de obra
2
$150,00
Total de mano de obra
Total de costos
directos
Costos Indirectos
Recursos
Precio total
Energía Eléctrica
$ 14,89
Mantenimiento de
maquinas
$ 7,09
Depreciación de
maquinaria
$ 44,33
Total costos indirectos
$ 66,31
Total de costos de
producción
$12 235,31
Cantidad producida
240
Costo de producción
unitario
$ 50,98
Precio de venta
$ 65,00
Utilidad
$14,02
Revista Multidisciplinaria Perspectivas Investigativas
Multidisciplinary Journal Investigative Perspectives
Vol. 4(1), 2-11, 2024
Producción en prendas de vestir en la asociación de artesanos Mushuk Pakari
Garment production in the Mushuk Pakari artisan association
Mishel Paulina Narváez-Martínez
Deisy Carolina Castillo-Castillo
7
Analysis of production costs and monthly production volume for belts
The belts represent the lowest cost, as the total direct cost between materials and labour is only
$110, which allows for a maximum production volume of 4 units per month. The indirect cost of
electricity, maintenance and depreciation of machinery is estimated at $1.11 per month.
Therefore, the total cost of production is estimated at $111.11, with a unit cost of $27.77. This is
an indication that the costs determined by the association are inaccurate because they do not
consider labour and indirect costs when establishing costs and setting selling prices for the
different products.
Analysis of production costs and monthly production volume of shirts
Shirts are the third product with the highest sales value and the most sold after uniforms, with a
monthly production of 20 units. According to the data obtained, the total cost of raw materials
and labour is $685, the indirect cost is $5.52, which includes maintenance and depreciation of
machinery, energy consumption, giving a total production cost of $690.52 and a unit cost of
$34.52 for each garment. The price set by the Association is $24, generating a loss of $10.52
per unit sold.
Analysis of production costs and monthly production volume for huallcarinas
As for the huallcarinas, the direct cost for raw materials and manufacturing costs are around
$346 for a production volume of 20 orders per month, and with an indirect cost of $5.52, which
adds up to a net production cost of $351.52, and a unit cost of $17.57 for each huallcarina.
Likewise, the Association has an established selling price of $12, generating a loss of $5.57 that
affects its income statement.
Analysis of production costs and monthly production volume for blouses
In the case of blouses, the Mushuk Pakari Association states that the average monthly
production is 20 units, for this it requires a prime cost (raw material + labour) of $523.5 and an
indirect cost of $5.52 per month, which adds up to a total production value of $529.02, resulting
in a unit production cost of $26.45, while the Association has established a selling price of $22,
generating a loss of $4.45 that continues to affect its financial statements.
Analysis of production costs and monthly production volume of pullets
With regard to the production of polleras, the total production cost is $1214, which allows the
production of 20 units per month, whose investment is divided into $1207.52 for raw materials
and labour and $5.52 for indirect costs such as: electricity, maintenance and machinery
depreciation; therefore it was determined that the unit production cost for this garment is $60.37
and a selling price set in a range of $55 to $60, this varies according to the type of embroidery,
size, and other embellishments required by the customer; therefore an average loss of $5.00 is
determined.
Analysis of the results
With the above results on the determination of production costs for each garment, it is
determined that the Mushuk Pakari Association incurs constant losses, because it does not
consider the cost of labour and indirect costs to determine production costs and set selling
prices, which leads to financial statements that do not reflect the economic and financial reality.
Depending on the materials required for the manufacture of the different types of garments, the
costs for each garment vary. Thus, after the analysis it was determined that the greatest
investment is destined for the manufacture of uniforms, followed by shirts, shirts, blouses and
skirts, these garments being decorative and using a greater number of inputs have a higher unit
cost as opposed to the sashes which have a lower production cost and are in less demand
together with the shirts and blouses, Despite being commonly used garments, they are not
widely sold, so it is necessary to readjust expenditure on these garments in order to prioritise
the production of goods in greater demand, improving quality, greater distribution in the market,
thus reducing unnecessary costs in materials.
Revista Multidisciplinaria Perspectivas Investigativas
Multidisciplinary Journal Investigative Perspectives
Vol. 4(1), 2-11, 2024
Producción en prendas de vestir en la asociación de artesanos Mushuk Pakari
Garment production in the Mushuk Pakari artisan association
Mishel Paulina Narváez-Martínez
Deisy Carolina Castillo-Castillo
8
On the other hand, the association's market niche is mainly aimed at indigenous clothing rather
than everyday clothing, therefore, its trade and services are oriented to a diversified public,
especially bilingual schools and native communities. As for the management of the available
inputs, the association has inventory processes in which they register the assets, the available
raw material and the finished products, maintaining an order in the production process
according to the units of clothing produced and those that are kept in stock, being careful to
periodically review the endowment and availability of the inputs to comply with the orders and
demand that need to be supplied with the manufacturing activity.
As for the selling price, it varies according to the characteristics of the clothing and the elements
used for it. It has been identified that the Association does not consider the value of labour
when setting the selling price, so there is no well-defined price, but rather it is obtained based
on other parameters such as size, type of material and embroidery, so that the price can
increase, decrease or be maintained depending on these factors, which can affect its
marketability and competitiveness in the market, as well as making it difficult to determine the
cost of sale when there are increases in inputs, limiting the determination of a fair price
(Montejano García et al. 2021; Agudelo Orrego & Escobar Valencia, 2022; Zambrano
Montesdeoca et al. 2021; Acosta-de Mavárez et al. 2021).
Sales prices relative to competition
In table 4, it is evident that the Cañari clothing in order to know the selling prices to the
consumer and then proceed to make a comparative table of the prices of the competition with
respect to the Mushuk Pacari Association.
Table 4. Analysis of the competitor's sales prices.
Mushuk
Pacari
Runa
Churay
Killa
Fashion
Mayuri
Fashion
Ñucanchik
Chunana Nery
S/N
Polleras
$60,00
$68,00
$65,00
$80,00
$70,00
$60,00
Blusas
$22,00
$35,00
$26,00
$25,00
$35,00
$25,00
Fajas
$22,00
$25,00
$20,00
$22,00
$15,00
$24,00
Camisas
$24,00
$29,00
$28,00
$35,00
$30,00
$25,00
Huallcarinas
$12,00
$16,00
$15,00
$20,00
$15,00
$15,00
Total
estimado
$140,00
$173,00
$154,00
$182,00
$165,00
$149,00
Source: Interview with the population.
After carrying out the respective analysis, it was observed that in all the Cañari garments, the
selling price to the consumer is lower than that of the competition. This lower value is more
noticeable in garments such as huallcarinas, blouses and skirts, while in the other garments
such as shirts and bottoms the value with respect to the competition is within the range. In this
way, the competitor's prices must be taken into account, since the price must be set at the same
level as the competitors. This method is based on the idea that competitors have already
worked extensively on their pricing.
On the other hand, the supply of materials for the Asociación de Artesanos Mushuk Pacari is
done through two suppliers, one from the city of Quito where they mainly purchase textile
products such as fabric; the rest of the materials are purchased from local suppliers within the
canton of Cañar, where the business resides. This suggests considering the cost of transport for
fabric goods, given that this is one of the factors that is not taken into account when setting the
cost of sale, affecting the profitability of the business, as this is the main expense for the
manufacture of clothing and uniform products, and the cost benefit can be affected. According
to the indirect expenses involved in the manufacture of clothing, the organisation shows a
Revista Multidisciplinaria Perspectivas Investigativas
Multidisciplinary Journal Investigative Perspectives
Vol. 4(1), 2-11, 2024
Producción en prendas de vestir en la asociación de artesanos Mushuk Pakari
Garment production in the Mushuk Pakari artisan association
Mishel Paulina Narváez-Martínez
Deisy Carolina Castillo-Castillo
9
higher expenditure in the payment of electricity and depreciation of machinery; the lowest cost is
associated with the maintenance of the machines.
In the market segment in Ecuador, one of the main challenges experienced by small and
medium enterprises is the lack of distribution of their goods and services, which is seen as a
disadvantage when it comes to creating new customers, some of them have little or no
knowledge of marketing; others use it as a day-to-day strategy, i.e. based on short-term results;
others replicate the actions of the competition; and communication is generally inefficient, the
relationship with the public is not solid and unnecessary expenses are common (Tenezaca-
Pinguil & Castillo-Castillo, 2022).
In this context, the association does not advertise and disseminate its products in any media or
social networks, which limits the number of customers. On the other hand, it should be stressed
that the productive capacity of this artisan association is reduced, however, its activity is mainly
aimed at the manufacture of school uniforms, producing an average of 480 uniforms per year,
including sports and casual uniforms, while other products such as skirts, blouses, shirts and
sashes are produced in a reduced number of units per month.
As far as the commercialisation channels are concerned, the association does it through the
exhibition premises located in the Atahualpa square in the city of Cañar, and in its production
plant. This shows that the distribution of the products does not cover a large market area, which
allows them to capture the attention of new potential consumers/buyers of their products,
limiting their commercial niche. It is necessary to focus on these factors in order to expand their
market and commercial activity to new points of sale and manufacture, thus improving their
market share.
Among the problems faced by the association within its commercial activity, the high
competition and current fashion stand out, as they do not manage a competitive price, so the
quality of the product is overshadowed, meanwhile, fashion is a constant threat in this activity,
as current clothing trends are leaving aside the native clothing, generating an intercultural vision
that consolidates the modern and native clothing.
Production costs are important in any commercial activity because they allow a numerical
analysis of the production and determine if it is generating profits or losses, it is necessary to
make a correct determination of the selling prices. However, many producers set selling prices
below their cost of production by considering only the direct costs related to the development of
the product, i.e. variable costs, and lose sight of other costs such as (Cevallos-Bravo, 2021).
CONCLUSIONS
After the analysis, it can be concluded that the Mushuk Pakari organisation dedicates most of its
productive activities to the production of uniforms, whose product is the main source of income
and of greatest demand for the association.
The Mushuk Pakari Association has deficiencies in the supply and demand of clothing products,
this is due to the fact that they do not have enough machinery to cover a larger number of
orders, which affects the efficiency and quality of the product, being reduced only to small
production volumes and on demand. This in the short and long term affects the profitability and
competitiveness of the association, therefore, it is essential to reduce the non-productive time to
obtain a greater capacity to meet higher demands compared to its competition, avoiding
operational deprivation.
The association does not manage a well-defined accounting structure that allows it to organise
its investments and resources in an optimal way, showing difficulties in the determination of the
selling price of the products, which as a consequence affects its commercial competitiveness
and productive profit, since, in the analysis of production costs, they are not considering the
labour and indirect expenses for electrical energy and maintenance of the machinery which are
generated on a monthly basis.
Revista Multidisciplinaria Perspectivas Investigativas
Multidisciplinary Journal Investigative Perspectives
Vol. 4(1), 2-11, 2024
Producción en prendas de vestir en la asociación de artesanos Mushuk Pakari
Garment production in the Mushuk Pakari artisan association
Mishel Paulina Narváez-Martínez
Deisy Carolina Castillo-Castillo
10
Consequently, this prevents reliable accounting information and the determination of a fair trade
price for their products, which shows an unfair trade to the consumer, given that the
determination of the selling price of the garment products manufactured by the association does
not have a solid management of the production costs, so they are estimated based on the
characteristics of the garment such as: the size of embroidery, size of the garment, type of
material and fabric, which lacks support that sustains the investment action benefit of the
activity, so that the price can vary substantially.
Finally, the current competition is one of the threats faced by all companies, and it is important
to implement strategies that contribute to the generation of value and contribute to improving
competitiveness and market participation, with a view to expanding to other local and regional
markets.
FINANCING
Non-monetary
CONFLICT OF INTEREST
There is no conflict of interest with people or institutions linked to the research.
ACKNOWLEDGEMENTS
To the association of artisans Mushuk Pakari, located in the city of Cañar in Ecuador.
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